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English, , 229kb
The purpose of this note is to encourage an appropriate level of accountability in electronic payment systems in a manner consistent with historical precedent so that taxpayers can continue to rely on data from these systems to substantiate their tax position.</
English, , 123kb
The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.
English, , 541kb
Tax Administration Guidance Series
English, , 173kb
Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.
English, Excel, 51kb
A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.
English, , 61kb
A paper prepared by the Forum on Strategic Management on the principles of good tax administration.
English, , 115kb
A paper prepared by the Forum on Strategic Management aimed at encouraging discussion and further research into revenue risk management.
English, , 145kb
A paper prepared by the Forum on Strategic Management aimed at raising issues in defining compliance and to provide a synopsis of the work done to date on measuring taxpayer compliance.