Tax Administration Responses to COVID-19: Business Continuity Considerations
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The COVID-19 emergency will affect the lives of many people around the globe. It will bring unique challenges to tax administrations in managing the many different elements involved in ensuring continuity of critical activities and the safety of staff and customers during the duration of the pandemic. This reference document provides an overview of business continuity measures that tax administrations may wish to consider in the context of the current pandemic. This is a joint document of the OECD Forum on Tax Administration, the Inter-American Center of Tax Administrations (CIAT) and the Intra-European Organisation of Tax Administrations (IOTA). It takes account of examples and considerations provided by tax administrations in response to a survey sent by the three organisations to their members. The purpose of this document is to assist tax administrations in their own consideration of possible domestic measures. Although most administrations will already have well-developed business continuity plans these may need some adjustments given the nature of the current pandemic and wider government responses. This document does not make recommendations as regards particular measures as national circumstances and considerations will vary greatly.
This module provides an overview of business continuity measures that tax administrations may wish to consider in the context of the COVID-19 pandemic. The purpose of this module is to assist tax administrations in their own consideration of possible domestic measures.
Summary of strategies for tax administrations
A summary of strategies that can be adopted by tax administrations to ensure continuity of critical activities such as the capability to receive tax payments, process tax returns and provide remote assistance to taxpayers.
Other actions to tackle Covid-19
With tax playing an important role in the response to the coronavirus (COVID-19) pandemic, the OECD has outlined a range of emergency tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.
- Tax Administration Responses to COVID-19: Assisting Wider Government (reference document, PDF), published 30 July 2020
- Tax Administration Responses to COVID-19: Recovery Period Planning (reference document, PDF), published 26 May 2020
- Tax Administraton: Privacy, Disclosure and Fraud Risks Related to COVID-19 (reference document, PDF), published 26 May 2020
- Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers (reference document, PDF), updated 21 April 2020
- Tax policy measures taken so far (database, Xlsx), updated 31 July 2020
- Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience (report, PDF), published 15 April 2020
- Suggested tax policy responses (flyer, PDF), published 20 March 2020
- Analysis of Tax Treaties and the Impact of the COVID-19 Crisis (reference document, PDF), published 3 April 2020
The OECD is compiling data, information, analysis and recommendations regarding the health, economic, financial and societal challenges posed by the impact of coronavirus (COVID-19). Please visit the dedicated OECD website for a full suite of coronavirus-related information.