The Covid-19 emergency will affect the lives of many people around the globe. Its potential duration, combined with the impact on tax administration staff and taxpayers will bring unique challenges in managing the many different elements involved in ensuring continuity of critical activities and the safety of staff and customers. The suggestions in this paper are not recommendations but are intended to assist tax administrations globally in their consideration of measures to help ensure delivery of their core functions and services during a period of possibly severe capacity constraints.
