Latest Documents


  • 5-May-2004

    English, , 229kb

    Guidance Series: Electronic Payment Systems - Accountability Guidance

    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.</

  • 5-May-2004

    English, , 123kb

    Guidance Series: Transaction Information Guidance

    The purpose of this note is to encourage appropriate guidance on transaction information for businesses offering services or products via the Internet.

  • 29-October-2003

    English, , 541kb

    Tax Administration Guidance Series

    Tax Administration Guidance Series

  • 29-October-2003

    English, , 173kb

    General Administrative Principles - Taxpayers' Rights and Obligations

    Paper from the Tax Guidance Series on General Administrative Principles - Taxpayers' Rights and Obligations.

  • 29-October-2003

    English, Excel, 51kb

    Taxpayers' Rights and Obligations - Practice Note

    A paper prepared by the Forum on Tax Administration on Taxpayers' Rights and Obligations.

  • 25-June-2001

    English, , 61kb

    Principles of Good Tax Administration - Practice Note

    A paper prepared by the Forum on Strategic Management on the principles of good tax administration.

  • 19-June-2001

    English, , 115kb

    Risk Management - Practice Note

    A paper prepared by the Forum on Strategic Management aimed at encouraging discussion and further research into revenue risk management.

  • 1-June-2001

    English, , 145kb

    Compliance Measurement - Practice Note

    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.

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