Tax administration responses to COVID-19: Recovery period planning

By: Gabriela Magda…
Created: 29 May 2020 - 02:05
Updated: 29 May 2020 - 02:05

Tax administrations around the globe are taking a series of extraordinary measures to support taxpayers and the wider economy, including through helping to deliver wider government support, while also taking a range of actions to ensure continuity of critical operations and the safety of staff and customers. In order to help inform tax administrations’ decision-making in these areas, the OECD Forum on Tax Administration (FTA), in co-operation with the Inter-American Center of Tax Administrations (CIAT) and the Intra-European Organisation of Tax Administrations (IOTA), has produced two COVID-19 reference documents, one on measures to support taxpayers and one on business continuity considerations.

This third COVID-19 reference document looks at some of the main issues that tax administrations may wish to consider in their planning for the recovery period from the pandemic. This may be a lengthy period given the depth and scale of the economic shock and the likely continuing need for some containment measures.

This document has been produced by the FTA Secretariat in collaboration with the Enterprise Risk Management Community of Interest and with the co-operation of CIAT and IOTA. It takes account of input provided by tax administrations, including through virtual meetings, surveys and bilateral discussions. This document does not make recommendations as regards particular measures since national circumstances and considerations will vary greatly. Tax administrations are invited to provide comments on this document by emailing the FTA Secretariat at FTA [at] oecd.org.

http://www.oecd.org/coronavirus/policy-responses/tax-administration-responses-to-covid-19-recovery-period-planning-0ab5481d/