Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers
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The COVID-19 emergency will affect the lives of many people around the globe and governments worldwide are taking multifaceted actions to support their citizens, businesses and the provision of vital public services. Among these actions are measures being taken by tax administrations to ease the burdens on taxpayers and to support businesses and individuals with cash flow problems, with difficulties in meeting tax reporting or payment obligations or otherwise facing hardship. This reference document provides an overview of measures currently being undertaken by a number of tax administrations. It 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) and has been produced by the respective Secretariats from input from tax administrations and internet research and may not be accurate in all cases nor complete. Tax administrations may wish to contact their peers for further information on any of the measures outlined in this reference document. The purpose of this document is to assist tax administrations in their own consideration of possible domestic measures. This document does not make recommendations as regards particular measures as national circumstances and considerations will vary greatly.
10 categories of measure that tax administrations may wish to consider adopting to ease taxpayers' tax burden and support businesses during this period.
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: Business Continuity Considerations (reference document, PDF), updated 7 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.