Latest Documents

  • 11-mai-2010


    Fiscalité : le montant moyen des charges fiscales sur les revenus des employés a diminué dans la plupart des pays de l’OCDE l’année dernière

    L’année dernière, le montant moyen des impôts et le poids des contributions sociales sur les revenus du travail ont légèrement diminué dans 24 des 30 pays de l’OCDE alors que les gouvernements ont lutté afin de soutenir leur économie éprouvée par la plus grave récession depuis des décennie

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  • 27-April-2010

    English, PDF, 373kb

    Guidance for the Standard Audit File-Tax (SAF-T), Version 2.0

    This guidance note describes a standard audit file for tax purposes that also includes inventory data elements. It updates SAF-T Version 1.0 issued in 2005 to include information on Inventory and Fixed Assets.

  • 27-April-2010

    English, PDF, 546kb

    Guidance on Test Procedures for Tax Audit Assurance

    This guidance note contains a detailed inventory of compliance and substantive tests performed by tax auditors that could also be performed by businesses to check the operation of their internal controls.

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  • 27-April-2010

    English, PDF, 390kb

    Guidance and Specifications for Tax Compliance of Business and Accounting Software (GASBAS)

    This guidance note describes in general terms the standards that should be applied in the development of tax accounting software and the key controls that are expected from a tax perspective.

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  • 27-April-2010

    English, PDF, 439kb

    Tax Compliance and Tax Accounting Systems

    This information note discusses internal control frameworks for tax and how the adoption of the OECD FTA Guidance Notes on business and accounting software specifications can be an important element of such frameworks.

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  • 27-April-2010

    English, , 1,533kb

    Guidance Note – Guidance for the Standard Audit File - Payroll, version 1.0. (SAF-P) - Annex B

    This guidance note describes the specification of the Standard Audit File for Payroll (SAF-P), and provides guidance to revenue bodies and software developers on its design, application and implementation.

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  • 27-April-2010

    English, PDF, 356kb

    Guidance for the Standard Audit File - Payroll (SAF-P), Version 1.0

    The purpose of this guidance note is to describe the design, in the form of a XML schema, of a Standard Audit File for Payroll (SAF-P) and its implementation. The objective is to enable payroll accounting software to create a SAF-P, containing reliable transaction data from payroll systems that covers a specific time period and which is easily readable by virtue of its standardisation of layout and format.

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  • 23-April-2010


    FTA Guidance Notes on E-Auditing Standards

    FTA Guidance Notes on E-Auditing Standards.

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  • 21-April-2010


    Tax Reference Model – Application Software Solutions to Support Revenue Administration in Selected Countries

    This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body.

  • 20-April-2010

    English, Excel, 1,045kb

    Programmes to Reduce the Administrative Burden Resulting from Tax Regulations in Selected Countries: Follow up report

    Reducing administrative burdens is a priority for Governments in many countries. This information note brings up-to-date the reported findings of earlier research on the strategies, approaches and measures being used by tax policy makers and revenue bodies to achieve their burden reduction targets.

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