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  5. TAXPAYER SELF-ASSESSMENT AND COMPLIANCE (FINAL)
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Exit Survey
 
 
1. 
Managing Taxpayer Compliance in a Self-Assessment Environment


October 6 - 10, 2013


Kuwait City, Kuwait


Thank you for taking time to answer this questionnaire. It is a extremely important input for the upcoming workshop and it is very important that all participants complete it to the best of their ability.

Where you are not familiar with the issues raised in the questionnaire, please consult colleagues in your tax administration--the questionnaire is country-specific.

The questionnaire may take a few hours of your time. We encourage you to complete it by September 19, 2013 and submit it online to the link provided.

Thank you very much for your time and support. Please start with the survey now by clicking on the Continue button below.

Course organizers
 
 
 
* 2. Please select your country from the drop-down menu.
 
 
 
* 3. Please select the name your country's currency from the drop-down menu.
 
 
 
* 4. Insert the total number of taxpayers (the taxpayer population) being administered by your tax administration.
   
 
 
5. What were the tax revenue collections in the financial years indicated below?
2011 or 2010/11 2012 or 2011/12
Corporate income tax
Oil and gas income taxes
Business individual income tax
Employee taxes/PAYE
Sales tax (non-VAT or equivalent)
Value Added Tax/general sales taxes (net)
Zakat
Other
TOTAL
 
 
 
6. Does your tax administration segment the taxpayer population? Select the answer that applies.
 
Yes
 
No
 
 
7. What is the breakdown, by taxpayer segment, of the total taxpayer population for the given financial years--the year may be a calendar year (2011) or ending in the middle of that year (2010/11)?
Financial Yr ending 2011 or 2010/11 (leave blank if information is not available) Financial Yr ending 2012 or 2011/12 (leave blank if information is not available)
Large taxpayers
Medium taxpayers
Small and micro taxpayers
 
 
8. How much revenue was attributed to the various taxpayer segments in 2012 or 2011/12?
Large taxpayers Medium taxpayers Small and micro taxpayers
Corporate income tax
Oil and gas income taxes
Business individual income tax
Employee taxes/PAYE
Sales tax (non-VAT or equivalent)
Value Added Tax/general sales taxes (net)
Zakat
Other
TOTAL
 
 
 
9. Is your tax administration able to breakdown the revenue collections into payments made by industry sector?
 
Yes
 
No
 
 
10. For the fiscal year 2012/ or 2011/12, and as far as you are able to, please indicate the taxes paid by the industry sectors shown. Where you are unable to, please put amounts in the row labeled "other sectors".
Yr 2012 or 2011/12 (in national currency)
Extraction of crude petroleum and natural gas/supply
Mining of metal ores
Manufacturing of tobacco products
Other manufacturing
Electricity, gas, steam and air conditioning supply
Construction
Hotels and restaurants
Telecommunications services
Financial and insurance activities
Real estate activities
Yr 2012 or 2011/12 (in national currency)
Professional services (legal, accounting and architects)
Travel agencies and tour operators
Government departments and agencies
Medical services
Other sectors
TOTAL
 
 
11. Is taxpayer self-assessment EXPLICITLY provided for in the tax laws indicated below? Tick the ones that are appropriate.
Yes No N/A
Tax administration code/act
Income tax law
Sales tax (not VAT or its equivalent)
Value added tax/general sales tax law
 
 
12. Are private and public rulings EXPLICITLY provided for in the following tax laws? Select the appropriate response.
Yes No N/A
Tax administration code/act
Income tax law
Sales tax (not VAT or its equivalent)
Value added tax/general sales tax law
 
 
13. Are private and public rulings BINDING ON THE TAX ADMINISTRATION in the following tax laws? Select the appropriate response.
Yes No Not applicable
Tax administration code/act
Income tax law
Sales tax (not VAT or its equivalent)
Value added tax/general sales tax law
 
 
14. In your tax administration, and as applicable, do the tax laws mentioned below EXPLICITLY provide for the publication of public rulings? Select the appropriate response.
Yes No Not applicable
Tax administration code/act
Income tax law
Sales tax (not VAT or its equivalent)
Value added tax/general sales tax law
 
 
15. If publication of public rulings is allowed under the law, please indicate the extent to which your tax administration actually publishes these rulings. Select the appropriate response.
Always publishes Publishes sometimes Very limited publication Never publishes Not applicable
Tax administration code/act
Income tax law
Sales tax (not VAT or its equivalent)
Value added tax/general sales tax law
 
 
 
16. Which of the following channels does your tax administration use to provide or receive information from taxpayers? Please tick all that apply.
 
Call center
 
Tax administration website
 
Email contact
 
Telephone contact
 
Advisory visits to taxpayer's office
 
Short message service (SMS)
 
Through tax preparers/intermediaries
 
Public information centers/kiosks
 
Other
 

 
 
17. How does a taxpayer submit returns to the tax administration? Select all that apply.
For corporate income taxes For business individuals income taxes For oil and gas income taxes For sales taxes (not VAT or equivalent) For Value added taxes/general sales taxes
Physical delivery to the tax office by the taxpayer or their agent
Through e-filing--tax administration portal or email
Through the banking system or third party institution authorized to receive tax payments
Through the post office
Other channels
 
 
18. Which modalities do LARGE TAXPAYERS USE MOST to submit returns to the tax administration? Select all that apply.
Most times Sometimes Very limited use Not used at all
Physical delivery to the tax office by the taxpayer or their agent
Through e-filing--tax administration portal or email
Through the banking system or third party institution authorized to receive tax payments
Through the post office
Other channels
 
 
19. Which modalities do MEDIUM TAXPAYERS USE MOST to submit returns to the tax administration? Select all that apply.
Most times Sometimes Very limited use Not used at all
Physical delivery to the tax office by the taxpayer or their agent
Through e-filing--tax administration portal or email
Through the banking system or third party institution authorized to receive tax payments
Through the post office
Other channels
 
 
20. Which modalities do SMALL AND MICRO TAXPAYERS USE MOST to submit returns to the tax administration? Tick all that aply.
Most times Sometimes Very limited use Not used at all
Physical delivery to the tax office by the taxpayer or their agent
Through e-filing--tax administration portal or email
Through the banking system or third party institution authorized to receive tax payments
Through the post office
Other channels
 
 
21. If your tax administration provides an E-FILING OF RETURNS facility, please indicate for each of the tax types outlined below the range within which most usage of the facility fits:
Over 90% usage 75+ - 90% usage 50+ - 75% usage 25+ - 50% usage 10+ - 25% usage Not more than 10% usage Not used at all (facility exists) Facility does not exist
Corporate income taxes
Business individuals income taxes
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
22. Please indicate the extent to which the large, medium, and small and micro taxpayers use the E-FILING facility. Select the range that fits best.
Large taxpayers Medium taxpayers Small and micro taxpayers
Over 90% usage
75+ - 90% usage
50+ - 75% usage
25+ - 50% usage
10+ - 25% usage
Not more than 10% usage
Not used at all (facility exists)
Facility does not exist
 
 
23. Through what channels are taxes paid to your tax administration? Select all that apply.
For corporate income taxes For business individuals income taxes For oil and gas income taxes For sales taxes (not VAT or equivalent) For Value added taxes/general sales taxes
Physical delivery to the tax office by the taxpayer or their agent
Through e-filing--tax administration portal or email
Through the banking system or third party institution authorized to receive tax payments
Through the post office
Other channels
 
 
24. Which tax payment channels do LARGE TAXPAYERS use most? Select all that apply.
Most times Sometimes Very limited use Not used at all
Physical delivery to the tax office by the taxpayer or their agent
Through e-filing--tax administration portal or email
Through the banking system or third party institution authorized to receive tax payments
Through the post office
Other channels
 
 
25. Which tax payment channels do MEDIUM TAXPAYERS use most? Select all that apply.
Most times Sometimes Very limited use Not used at all
Physical delivery to the tax office by the taxpayer or their agent
Through e-filing--tax administration portal or email
Through the banking system or third party institution authorized to receive tax payments
Through the post office
Other channels
 
 
26. Which tax payment channels do SMALL AND MICRO TAXPAYERS use most? Select all that apply.
Most times Sometimes Very limited use Not used at all
Physical delivery to the tax office by the taxpayer or their agent
Through e-filing--tax administration portal or email
Through the banking system or third party institution authorized to receive tax payments
Through the post office
Other channels
 
 
 
27. Does your tax administration use E-PAYMENT to facilitate tax payment? Select that which applies
 
Yes
 
No
 
 
28. If your tax administration provides E-PAYMENT to facilitate tax payment, please indicate for each tax type the range within which the number of total returns are paid for electronically. Select the appropriate range.
Over 90% usage 75+ - 90% usage 50+ - 75% usage 25+ - 50% usage 10+ - 25% usage Not more than 10% usage Not used at all (facility exists) Facility does not exist
Corporate income taxes
Busines indivoiduals income taxes
Oil and gas income taxes
SAles taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
29. Please indicate the extent to which the various taxpayer segments use the E-PAYMENT facility. Select the appropriate range.
Large taxpayers Medium taxpayers Small and micro taxpayers
Over 90% usage
75+ - 90% usage
50+ - 75% usage
25+ - 50% usage
10+ - 25% usage
Not more than 10% usage
Not used at all (facility exists)
Facility does not exist
 
 
30. What best describes the tax assessment system your tax admnistration currently applies for the taxes indicated below? Select all that apply.
Corporate income taxes Business individuals income taxes Oil and gas income taxes Sales taxes (not VAT or equivalent) VAT/general sales taxes
The taxpayer is responsible for computing the taxes payable
The tax administration only carries out simple and quick validation of the taxpayer's tax computations
The tax administration is responsible for calculating the taxes payable
When the tax return is filed, the taxpayer can pay the taxes declared immediately
The tax return with taxes payable has to be confirmed first and payment of taxes then authorized by the tax administration
In-depth examination of the tax return with taxes payable is carried out before payment of taxes is authorized
The tax return has to be accompanied by supporting documents (e.g. supplier lists, financial statements or customs documents)
Tax returns with NIL payment are examined in-depth immediately on receipt
All tax refund claim returns have to be audited/examined in-depth before payment authorized
 
 
31. TO WHAT EXTENT is the tax assessment system currently applied TO LARGE TAXPAYERS? Select all that apply.
All the time Most times Sometimes Very limited application Not applied at all
The taxpayer is responsible for computing the taxes payable
The tax administration only carries out simple and quick validation of the taxpayer's tax computations
The tax administration is responsible for calculating the taxes payable
When the tax return is filed, the taxpayer can pay the taxes declared immediately
The tax return with taxes payable has to be confirmed first and payment of taxes then authorized by the tax administration
In-depth examination of the tax return with taxes payable is carried out before payment of taxes is authorized
The tax return has to be accompanied by supporting documents (e.g. supplier lists, financial statements or customs documents)
Tax returns with NIL payment are examined in-depth immediately on receipt
All tax refund claim returns have to be audited/examined in-depth before payment authorized
 
 
32. TO WHAT EXTENT is the tax assessment system currently applied TO MEDIUM TAXPAYERS? Select all that apply.
All the time Most times Sometimes Very limited application Not applied at all
The taxpayer is responsible for computing the taxes payable
The tax administration only carries out simple and quick validation of the taxpayer's tax computations
The tax administration is responsible for calculating the taxes payable
When the tax return is filed, the taxpayer can pay the taxes declared immediately
The tax return with taxes payable has to be confirmed first and payment of taxes then authorized by the tax administration
In-depth examination of the tax return with taxes payable is carried out before payment of taxes is authorized
The tax return has to be accompanied by supporting documents (e.g. supplier lists, financial statements or customs documents)
Tax returns with NIL payment are examined in-depth immediately on receipt
All tax refund claim returns have to be audited/examined in-depth before payment authorized
 
 
33. TO WHAT EXTENT is the tax assessment system currently applied TO SMALL AND MICRO TAXPAYERS? Select all that apply.
All the time Most times Sometimes Very limited application Not applied at all
The taxpayer is responsible for computing the taxes payable
The tax administration only carries out simple and quick validation of the taxpayer's tax computations
The tax administration is responsible for calculating the taxes payable
When the tax return is filed, the taxpayer can pay the taxes declared immediately
The tax return with taxes payable has to be confirmed first and payment of taxes then authorized by the tax administration
In-depth examination of the tax return with taxes payable is carried out before payment of taxes is authorized
The tax return has to be accompanied by supporting documents (e.g. supplier lists, financial statements or customs documents)
Tax returns with NIL payment are examined in-depth immediately on receipt
All tax refund claim returns have to be audited/examined in-depth before payment authorized
 
 
 
34. Does your tax administration have a strategic plan?
 
Yes
 
No
 
 
35. What years does the current strategic plan cover? Please insert start and end-years.
Year
From
To
 
 
36. Please outline up to SIX key strategic outcomes/goals contained in your tax administration's strategic plan--kindly write short and to-the-point statements
Expected Outcome/Goal
Strategic outcome/goal 1
Strategic outcome/goal 2
Strategic outcome/goal 3
Strategic outcome/goal 4
Strategic outcome/goal 5
Strategic outcome/goal 6
 
 
37. To what extent (on the sliding scale below) does the strategic plan cover the essential elements of taxpayer compliance management outlined below? Please slide the marker to the level you deem to be most representative.
Fully covered Somewhat covered Very limited coverage Not covered at all
Register as required under the law
-
File returns on time
-
Accurately report information on their transactions and tax liabilities
-
Pay all tax amounts when due
-
 
 
38. Is the strategic plan readily available to the tax administration's staff and the general public? Please tick that which applies.
Yes No Not applicable
Readily available to the tax administration's staff
Readily available to the general public
 
 
 
39. Does your tax administration have a documented taxpayer compliance management strategy? Please select the appropriate response.
 
Yes
 
No
 
 
40. To what extent are the following aspects covered by the taxpayer compliance management strategy? Use the slider to indicate the response you deem appropriate.
Fully covered Partially covered Very limited coverage Not covered at all
Outlines the macro-economic and business environment
-
Identifies the key taxes collectible by the tax administration
-
Identifies the taxpayer population that is being managed
-
Segments the taxpayer population by size, industry sector and geographical location
-
Identifies the taxpayer population in relation to their cross-border operations
-
Identifies the multi-national company taxpayers in relation to location/residence of their parent companies or international affiliates
-
Links into the strategic plan pillars
-
Outlines the key taxpayer compliance requirements
-
Articulates strategies to influence taxpayer behavior towards voluntary compliance
-
 
 
 
41. Does your tax administration have a formal risk management framework? Select the appropriate response.
 
Yes
 
No
 
 
 
42. What of the following features does your tax administration's risk management framework have? Select all those that apply.
 
Outlines the macro-economic and business environment
 
Identifies the key taxes collectible by the tax administration
 
Identifies the taxpayer population that is being managed
 
Segments the taxpayer population by size, industry sector and geographical location
 
Identifies the taxpayer population in relation to their cross-border operations
 
Identifies the multi-national company taxpayers in relation to location/residence of their parent companies or international affiliates
 
Links into the strategic plan pillars
 
Outlines the key taxpayer compliance requirements
 
Articulates strategies to influence taxpayer behavior towards voluntary compliance

 
 
43. What are the predominant compliance management interventions used by your tax administration on LARGE TAXPAYERS? Tick that which applies.
Most used Used sometimes Very limited use Not used at all
Review of the law and regulations for identified deficiencies
Refinement/simplification of tax administration processes and procedures
Taxpayer education sessions
Taxpayer advisory visits at their premises/office locations
Cooperative compliance arrangements including memorandums of understanding (MOUs)
Registration checks to confirm registration for all eligible taxes
Record keeping checks/system-based audits
Desk examinations/audits
Tax refund audits
Issue-oriented audits
Comprehensive multi-tax, multi-year audits
Tax fraud investigations
Criminal prosecutions
Special industry sector compliance research projects
Joint audits/investigations with other regulatory agencies (e.g., customs, financial intelligence units, social security agencies or security services)
 
 
44. What are the predominant compliance management interventions used by your tax administration on MEDIUM TAXPAYERS? Tick that which applies.
Most used Used sometimes Very limited use Not used at all
Review of the law and regulations for identified deficiencies
Refinement/simplification of tax administration processes and procedures
Taxpayer education sessions
Taxpayer advisory visits at their premises/office locations
Cooperative compliance arrangements including memorandums of understanding (MOUs)
Registration checks to confirm registration for all eligible taxes
Record keeping checks/system-based audits
Desk examinations/audits
Tax refund audits
Issue-oriented audits
Comprehensive multi-tax, multi-year audits
Tax fraud investigations
Criminal prosecutions
Special industry sector compliance research projects
Joint audits/investigations with other regulatory agencies (e.g., customs, financial intelligence units, social security agencies or security services)
 
 
45. What are the predominant compliance management interventions used by your tax administration on SMALL AND MICRO TAXPAYERS? Tick that which applies.
Most used Used sometimes Very limited use Not used at all
Review of the law and regulations for identified deficiencies
Refinement/simplification of tax administration processes and procedures
Taxpayer education sessions
Taxpayer advisory visits at their premises/office locations
Cooperative compliance arrangements including memorandums of understanding (MOUs)
Registration checks to confirm registration for all eligible taxes
Record keeping checks/system-based audits
Desk examinations/audits
Tax refund audits
Issue-oriented audits
Comprehensive multi-tax, multi-year audits
Tax fraud investigations
Criminal prosecutions
Special industry sector compliance research projects
Joint audits/investigations with other regulatory agencies (e.g., customs, financial intelligence units, social security agencies or security services)
 
 
46. FOR LARGE TAXPAYERS ONLY, how much TIME (on average), does your tax administration spend on each relevant intervention? Select that which applies.
Not measured 1 - 2 days up to 7 days up to 14 days up to 30 days up to 60 days up to 90 days up to 120 days More than 120 days
Taxpayer education sessions
Taxpayer advisory visits at their premises/office locations
Record keeping checks/system-based audits
Desk examinations/audits
Tax refund audits
Issue-oriented audits
Comprehensive multi-tax, multi-year audits
Tax fraud investigations
Criminal prosecutions
Joint audits/investigations with other regulatory agencies (e.g., customs, financial intelligence units, social security agencies or security services)
 
 
47. 
 
The tax dispute resolution process is well defined in the law(s) The legal definitions are not ambiguous
Well definedNot applicable
Very clearNot applicable
YesNoNot applicableYesNoNot applicable
Income taxes (corporate, individual and employee)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
48. Is the taxpayer dispute resolution system widely publicized to taxpayer and the general public by the tax administration? Select as appropriate.
Widely publicized Publicity coverage is satisfactory Publicity is narrow Not applicable
Income taxes (corporate, individual, employee)
Oil and gas income taxes
Saless taxs (not VAT or equivalent)
VAT/general sales taxes
 
 
49. What issues can the taxpayer dispute? Select as appropriate.
Income taxes (corporate, individual, employees) Oil and gas income taxes Sales taxes (not VAT or equivalent) VAT/general sales taxes
The accuracy of the facts relied on by the tax administration’s auditor
The correctness of the legislative interpretation
The amount of penalties imposed by the tax administration
None of the above
 
 
50. What structures, in the tax system of your country, does the formal dispute resolution framework include? Select those that apply.
Income taxes (corporate, individual, employees) Oil and gas income taxes Sales taxes (not VAT or equivalent) VAT/general sales taxes
An independent administrative appeals process within the tax administration
A specialist tax disputes tribunal/committee where the taxpayer is dissatisfied with the outcome of the administrative process
An alternative dispute resolution (ADR) mechanisms outside the court system that can be used without resorting to litigation
Full judicial process to resolve remaining matters of legal interpretation
None of the above
 
 
51. For the taxes outlined below, is the appeal by the taxpayer against the tax assessment delivered to the tax administration in writing? Select those that apply.
Yes No Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
52. Is the period within which a taxpayer is required to file an assessment objection to the tax administration defined by the law? Select that which applies.
Yes No Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
53. Please insert the number of days within which a taxpayer is required to submit an assessment objection to the TAX ADMINISTRATION--if not applicable, please tick the "not applicable" box.
Number of days allowed Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
54. Does the assessment objection submitted to the TAX ADMINISTRATION usually have the following elements? Select all that apply.
Full grounds of the objection Matters of fact that are being disputed Points of law that are being disputed Supporting documents are attached to the objection
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
55. Does the law require that before objecting to the assessment sent to the TAX ADMINISTRATION, the taxpayer PAYS A PROPORTION of the tax in dispute? Select those that are apply.
Yes No Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
56. For your tax administration, what range does the proportion of the tax in dispute payable fall into? Tick the range that applies:
Nothing paid 1-20% 20+ - 30% 30+ - 40% 40+ - 50% 50+ - 60% Over 60% Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
57. In your tax administration, is collection enforcement on the tax in dispute suspended until the dispute is settled or it can still be enforced? Select the answer that applies.
Suspended Can still be enforced Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
58. Does your tax administration have a fully-fledged taxpayer appeals section/unit that considers and makes a final adjudication on the appeal that is binding on the tax administration? Select the appropriate response?
Yes No Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
59. Is the tax administration required to conclude the taxpayer's appeal within a specified period (other than where fraud is detected)? Select the range within which a decision needs to be made.
No time limit Within 30 days 30+ - 45 days 45+ - 60 days 60+ to 90 days 90+ to 120 days Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
60. Is decision of the tax administration communicated to the taxpayer in writing? Select the applicable answer.
Yes No Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
61. If the tax administration does not respond to the taxpayer within the specified period, is the appeals/objection deemed to be (select the answer which applies):
Rejected Allowed Not defined in law or regulations
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
62. On average, what percentage of cases are decided in favor of the tax administration or the taxpayer by the taxpayer appeals section/unit? Please insert percentage (for example, 20%).
In favor of the tax administration In favor of the taxpayer Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
63. Can a taxpayer appeal an administrative appeals decision to another level of a specialist tax disputes tribunal/committee? Select the appropriate response.
Yes No Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
64. Are the appeals to the specialist tax disputes tribunal/committee allowed on questions of fact or law? Tick all that apply.
Fact Law Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
65. In how many days is the taxpayer required to appeal your tax administration's decision to the specialist tribunal/committee? Select the range that applies.
No time limit Within 30 days 30+ - 45 days 45+ - 60 days More than 60 days Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
66. Does the law require that before objecting to the assessment sent to the SPECIALIST TRIBUNAL/COMMITTEE, the taxpayer PAYS A PROPORTION of the tax in dispute? Select the appropriate answer.
Yes No Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
67. For the SPECIALIST TRIBUNAL/COMMITTEE, what range does the proportion of the tax in dispute payable fall into? Select the range that applies:
Nothing paid 1-20% 20+ - 30% 30+ - 40% 40+ - 50% 50+ - 60% Over 60% Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
68. Is collection enforcement on the tax in dispute suspended until the dispute is settled by the SPECIALIST TRIBUNAL/COMMITTEE or can it still be enforced? Select the appropriate answer.
Suspended Can still be enforced Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
69. On average, what percentage of cases are decided in favor of the tax administration or the taxpayer by the SPECIALIST TRIBUNAL/COMMITTEE? Please insert percentage (for example, 20%).
In favor of the tax administration In favor of the taxpayer Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
70. 
 
The taxpayer is allowed to appeal the specialist tribunal/committee's decision to a higher court The tax administration is allowed to appeal the specialist tribunal/committee's decision to a higher court
AllowedNot applicable
Allowednot applicable
YesNoNot applicableYesNoNot applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
71. What issue can be appealed to the higher court--questions of fact or law? Tick all that apply.
Fact Law Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
72. For the HIGHER COURT, what range does the proportion of the tax in dispute payable fall into? Select the range that applies.
Nothing paid 1-20% 20+ - 30% 30+ - 40% 40+ - 50% 50+ - 60% Over 60% Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
73. In how many days is the taxpayer required to appeal the specialist tribunal/committee's decision to higher court? Select the range that applies.
No time limit Within 30 days 30+ - 45 days 45+ - 60 days More than 60 days Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
74. Does the law require that before objecting to the decision of the specialist tribunal/committee to the HIGHER COURT, the taxpayer PAYS A PROPORTION of the tax in dispute? Select the appropriate answer.
Yes No Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
75. Is collection enforcement on the tax in dispute suspended until the dispute is settled by the HIGHER COURT or can it still be enforced? Select the appropriate answer.
Suspended Can still be enforced Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
76. On average, what percentage of cases are decided in favor of the tax administration or the taxpayer by the HIGHER COURT? Please insert percentage (for example, 20%).
In favor of the tax administration In favor of the taxpayer Not applicable
Income taxes (corporate, individual, employees)
Oil and gas income taxes
Sales taxes (not VAT or equivalent)
VAT/general sales taxes
 
 
77. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: IDENTIFYING ELIGIBLE TAXPAYERS
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-
 
 
78. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: TAXPAYER SERVICE--FACILITATION AND PROVIDING INFORMATION
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-
 
 
79. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: TAXPAYER REGISTRATION PROCESSES AND PROCEDURES
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-
 
 
80. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: TAX PAYMENT PROCESSES AND PROCEDURES
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-
 
 
81. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: TAXPAYER FILING AND RETURNS PROCESSING
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-
 
 
82. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: PAYMENT OF TAXES BY THE TAXPAYER
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-
 
 
83. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: THE TAX ADMINISTRATION ACCOUNTING FOR THE TAXES COLLECTED TO GOVERNMENT (TAX/REVENUE ACCOUNTING)
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-
 
 
84. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: VERIFYING TAXPAYER COMPLIANCE (INSPECTIONS/AUDITS/INVESTIGATIONS)
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-
 
 
85. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: TAXPAYER DISPUTE RESOLUTION--OBJECTIONS/APPEALS HANDLING WITHIN THE TAX ADMINISTRATION)
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-
 
 
86. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: TAXPAYER DISPUTE RESOLUTION--HANDLING OF APPEALS BY THE SPECIALIST TRIBUNALS/COMMITTEES AND COURTS OF LAW)
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-
 
 
87. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: ENFORCING TAXPAYER COMPLIANCE (FOR REGISTRATION, FILING, AND PAYMENT/DEBT COLLECTION AND ARREARS MANAGEMENT)
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-
 
 
88. Please rate the extent to which the QUALITY of the dimensions in the left-hand column currently provide a conducive environment that enhances (or hinders) the efficiency of your tax administration for the specified functional activity?

Functional activity: PERFORMANCE MANAGEMENT (REGULAR PERFROMANCE REPORTING ON BOTH REVENUE COLLECTIONS AND NON-REVENUE COLLECTION INDICATORS, e.g. audit cases and hit rates)
Not applicable Not conducive Neutral/generally conducive Highly conducive Extremely conducive
The country's socio-economic and cultural environment
-
The current tax policy regime
-
Existing tax laws and regulations
-
Taxpayer segmentation practices
-
Tax administration organizational structure to deliver expected outcomes
-
Strategic planning culture in the tax administration
-
Accountability and ethics and integrity culture in the tax administration
-
Work ethic in the tax administration
-
Treatment of risk management as part of the day-to-day deliverables by staff
-
Existing tax administration process and procedures
-
Administrative support and logistical facilitation
-
Existing information technology systems
-
Adequate funding/budget of the tax administration
-