Reports


  • 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, 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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  • 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, , 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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  • 23-April-2010

    English

    Discussion draft released on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

    OECD releases discussion draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

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  • 23-April-2010

    English

    FTA Guidance Notes on E-Auditing Standards

    FTA Guidance Notes on E-Auditing Standards.

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  • 21-April-2010

    English

    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.

  • 8-March-2010

    Spanish, , 2,225kb

    Qué hay que saber sobre el blanqueo de capitales. Guía para el control fiscal.

    El propósito de esta guía es mejorar el conocimiento que los funcionarios que realizan el control fiscal tienen del blanqueo de capitales. Da orientaciones para identificar el blanqueo de capitales en el curso de las inspecciones ordinarias.

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