English, PDF, 356kb
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.
FTA Guidance Notes on E-Auditing Standards.
This report describes an indicative capability model drawn from one leading revenue body, and considered broadly appropriate to almost any national revenue body.
English, Excel, 1,045kb
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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Improving tax systems and increasing domestically generated resources bring important benefits to developing countries
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On 27 January 2010, the OECD hosted a joint meeting of the Committee on Fiscal Affairs and the Development Assistance Committee, bringing together the tax and development communities for the first time.
This latest survey report published by the OECD Forum on Tax Administration contains an extensive assessment of the use of modern technology to deliver modern electronic services.
On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda.
English, PDF, 1,307kb
This information note has been prepared to assist revenue bodies advance their thinking on the use of legislated withholding and information reporting regimes for obtaining improved compliance in respect of business income derived by SME/ self-employed taxpayers.
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Programs to Reduce the Administrative Burden of Tax Regulations in Selected Countries (follow-up report)