Tax Administration 2024

Abbreviations and acronyms

ADB	Asian Development Bank
AEAT	Agencia Estatal de Administración Tributaria (Spain)
AI	Artificial Intelligence
ANGIE	Automated Network and Grouping Identification Engine
APA	Advance Pricing Agreement
API	Application Programming Interface
ATO	Australian Taxation Office
AUD	Australian Dollar
BAR	Board of Advance Rulings (India)
BAS	Business Activity Statement
BEPS	Base Erosion and Profit Shifting
CIAT	Inter-American Center of Tax Administrations
CIN	National Identity Card (Brazil)
CIT	Corporate Income Tax
COI	Community of Interest
COTS	Commercial-Off-The-Shelf
CoR	Certificate of Residence
CPFB	Central Provident Fund Board (Singapore)
CPC	Central Processing Centre
CRA	Canada Revenue Agency
CRS	Common Reporting Standard
CTC	Child Tax Credit
CVWMS	Collections Verification Workload Management System
DAC	Digital Access Code
DCE	Detection Controlled Estimation
DEPT	Digital Ecosystem and Partnership Team
DGFiP	General Directorate of Public Finances (France)
DID	Distributed Identifiers
DSP	Digital Service Provider
DTC	Disability Tax Credit
EITC	Earned Income Tax Credit
EU	European Union
EUR	Euro
FATCA	Foreign Account Tax Compliance Act
FAQs	Frequently Asked Questions
FSM	Foreign Source Matching
FTA	Forum on Tax Administration
FTE	Full Time Equivalent
GBP	Great Britain Pound
GDP	Gross Domestic Product
GST	Goods and Service Tax
GSTC	General Secretariat of Tax Committees (Saudi Arabia)
HMRC	HM Revenue and Customs (United Kingdom)
HNWI	High Net Wealth Individual
HR	Human Resources
HRR	High-Risk Refund
ICAP	International Compliance Assurance Programme
ICT	Information and Communication Technology
IMF	International Monetary Fund
IOTA	Intra-European Organisation of Tax Administrations
IRS	Internal Revenue Service (United States)
IRAS	Inland Revenue Authority of Singapore
ISORA	International Survey on Revenue Administration
ITR	Income Tax Return
ITTI	Inventory of Tax Technology Initiatives
KSA	Kingdom of Saudi Arabia
LTO/P	Large Taxpayer Office/Programme
MAP	Mutual Agreement Procedure
MNE	Multinational Enterprise
MOF	Ministry of Finance
MOM	Ministry of Manpower (Singapore)
MP	Medical Practicioner
MTF	Missing Trader Fraud
MTIC	Missing Trader Intra Community
NRA	National Revenue Agency (Bulgaria)
NTA	National Tax Agency (Japan)
NTCA	National Tax and Customs Administration (Hungary)
NTS	National Tax Service (Korea)
OCR	Optical Character Recognition
OECD	Organisation for Economic Co-operation and Development
OSP	One-Stop Payroll
OTP	One-Time Password
PAC	Payment Arrangement Calculator
PAYE	Pay-As-You-Earn
PAYGW	Pay As You Go Withholding
PIT	Personal Income Tax
RA-FIT	Revenue Administration Fiscal Information Tool
RFB	Receita Federal do Brasil
RPA	Robotic Process Automation
SDZ	Secure Drop Zone
SII	Servicio de Impuestos Internos (Chile)
SMS	Short Message Service
SPF	Stochastic Production Frontier
SSC	Social Security Contribution
SSTTP	Self-Serve Time to Pay
STA	State Taxation Administration (People’s Republic of China)
STA	Swedish Tax Administration
STI	State Tax Inspectorate (Lithuania)
STP	Single Touch Payroll
TAS	Tax Administration Series
TAS	Taxpayer Advocate Service (United States)
TF	Task Force
TFTC	Task Force on Tax Crimes and Other Crimes
TY	Tax Year
UHT	Underused Housing Tax
UK	United Kingdom
US	Unite States
VAT	Value Added Tax
VITARA	Virtual Training to Advance Revenue Administration
WHT	Withholding Tax
ZATCA	Zakat, Tax and Customs Authority (Saudi Arabia)