9231276 POA3 TADAT

1. Tax Administration Diagnostic Assessment Tool
POA 3: SUPPORTING VOLUNTARY
COMPLIANCE

2. Desired Outcome of POA 3
Taxpayers have the necessary information and support to comply voluntarily.
• To promote voluntary compliance, tax administration must adopt a service-oriented
attitude towards taxpayers.
• Tax administrations must ensure that taxpayers have the information and support they
need to meet their obligations and claim their entitlements under the law.
• Advice and assistance to taxpayers play a crucial role in bridging the knowledge gap.
•Tax administration must make effort to reduce the compliance costs for taxpayers, such
as, by providing: (i) simplified reporting and record keeping for small businesses, (ii) pre-
filled returns for employees and passive income earners, and (iii) online taxpayer portal.
• Taxpayers expect the tax administration to provide summarized, understandable advice
on which they can rely.

3. Good
Practice in
Supporting
Voluntary
Compliance
Public education
and information
through guides,
brochures
websites, FAQs
Customized
information
for specific
taxpayer
segments
Use of cost
effective online
service delivery
channels
Commitment to
service delivery
standards in
taxpayer servicesRegularly
updating
information on
changes in law
to procedures
Measures to
reduce
taxpayer
compliance
cost
Monitoring
questions and
common legal
errors to refine
information
products
Monitoring
taxpayer
perceptions &
seeking
feedback

4. Performance Indicators for Supporting Voluntary Compliance
Dimensions
High Level Indicators
P3-7: Scope, currency and accessibility of
information
M1
Range of info
to explain
obligations
and
entitlements
Degree to
which info is
current on
law and
policy
Ease for
taxpayers to
obtain info
and advice
P 3-8: Scope of
initiatives to reduce
compliance cost
M1
Extent of
initiatives to
reduce
taxpayer
compliance
cost
Time taken
to respond to
requests for
info and
advice
P 3-9: Monitoring of
taxpayer feedback on
products and service
M1
Use and
frequency of
methods to
obtain
feedback
How much
taxpayer
input goes
into design
of service
programs &
products

5. Scoring P3-7-1: Range of Information Available
A
Information on
main taxpayer
obligations and
entitlements
READILY
available
Information
available in
respect of ALL
core taxes
Information is
tailored to the
needs of ALL
key taxpayer
segments and
industry groups
Information is
tailored to the
needs of
intermediaries
and
disadvantaged
groups

6. Scoring P3-7-1: Range of Information Available
B
Information on
main taxpayer
obligations and
entitlements
READILY
available
Information
available in
respect of ALL
core taxes
Information is tailored
to the needs of AT
LEAST ONE taxpayer
segments or industry
groups
Information is
tailored to the
needs of
intermediaries and
disadvantaged
groups

7. Scoring P3-7-1: Range of Information Available
C
Information on
main taxpayer
obligations and
entitlements
READILY
available
Information
available in
respect of ALL
core taxes
Information is
tailored to the
needs of ALL
key taxpayer
segments and
industry groups
Information is
tailored to the
needs of
intermediaries
and
disadvantaged
groups

8. Scoring P3-7-2: Currency of Information
A
Procedures ensure
regular and
systemic updating
of information
Dedicated
resources available
to update
information
Taxpayers made
aware of changes in
law or administrative
policy through
proactive client
engagement, before
obligation becomes
effective
Taxpayers made
aware of changes in
law or administrative
policy through general
communication,
before obligation
becomes effective

9. Scoring P3-7-2: Currency of Information
B
Procedures ensure
regular and
systemic updating
of information
Dedicated
resources available
to update
information
Taxpayers made
aware of changes in
law or administrative
policy through
proactive client
engagement, before
obligation becomes
effective
Taxpayers made
aware of changes in
law or administrative
policy through general
communication,
before obligation
becomes effective

10. Scoring P3-7-2: Currency of Information
C
Ad hoc actions
taken to
updating of
information
Dedicated
resources available
to update
information
Taxpayers made aware
of changes in law or
administrative policy
through proactive
client engagement
before obligation
becomes effective
Taxpayers NOT
ROUTINELY made
aware of changes in
law or administrative
policy before
obligation becomes
effective

11. Scoring 3-7-3: Ease of Access of Information
A
Tax administration
provides a broad range
of taxpayer education
programs such as
through seminars and
programs for school
students
Information is
available through a
variety of service
delivery channels:
phone, website,
factsheets,
brochures, rulings
Information is
available at
minimal or no
cost
Information is
available at a
time convenient
to taxpayers,
including outside
business hours

12. Scoring 3-7-3: Ease of Access of Information
B
Tax administration
provides taxpayer
education programs
for small and micro
businesses, new
businesses and new
employers
Information is
available through a
variety of service
delivery channels:
phone, website,
factsheets,
brochures, rulings
Information is
available at
minimal or no
cost
Information is
available at a
time convenient
to taxpayers,
including outside
business hours

13. Scoring 3-7-3: Ease of Access of Information
C
Taxpayer
education
programs are
provided on an ad
hoc basis
Information is
available through a
variety of service
delivery channels:
phone, website,
factsheets,
brochures, rulings
Information is
available at
minimal or no
cost
Information is
available at a
time convenient
to taxpayers,
including outside
business hours

14. Scoring 3-7-4: Response Time for
Taxpayer Request
• At least 90% of telephone enquiries are
answered within 2 minutesA
• At least 80% of telephone enquiries are
answered within 2 minutesB
• At least 70% of telephone enquiries are
answered within 2 minutesC
D The requirements for a C rating are not met

15. Scoring 3-8: Scope of initiatives to reduce
compliance costs
A
Simplified
record keeping
and reporting
requirements
for small
taxpayers
Use of pre-
filled tax
declarations
Taxpayers’ common
questions and
misunderstandings
routinely analyzed
to improve
information
products
Secure online
taxpayer portal
or mobile
platform
available with
24-hour access
Tax declarations and
forms reviewed
regularly to ensure
that only
information that is
used is sought

16. Scoring 3-8: Scope of initiatives to reduce
compliance costs
B
Simplified
record keeping
and reporting
requirements
for small
taxpayers
Use of pre-
filled tax
declarations
Taxpayers’ common
questions and
misunderstandings
routinely analyzed
to improve
information
products
Secure online
taxpayer portal
or mobile
platform
available with
24-hour access
Tax declarations and
other forms
reviewed regularly
to ensure that only
information that is
used is sought

17. Scoring 3-8: Scope of initiatives to reduce
compliance costs
C
Simplified
record keeping
and reporting
requirements
for small
taxpayers
Use of pre-
filled tax
declarations
Taxpayers’ common
questions and
misunderstandings
routinely analyzed
to improve
information
products
Secure online
taxpayer portal
or mobile
platform
available with
24-hour access
Tax declarations and
other forms
reviewed regularly
to ensure that only
information that is
used is sought

18. Scoring 3-9-1: Use and Frequency of
Taxpayer Feedback
A
Tax administration
regularly obtains
feedback from
taxpayers through
various methods, e.g.,
surveys, emails,
website, meetings a
and contact centers
Taxpayer perception
surveys , based on
statistically valid
sample, from key
taxpayer segments
conducted by
independent party at
least every 3 years

19. Scoring 3-9-1: Use and Frequency of
Taxpayer Feedback
B
Tax administration
regularly obtains
feedback from
taxpayers through
various methods, e.g.,
surveys, emails,
website, meetings a
and contact centers
Taxpayer perception
surveys, based on
statistically valid
sample, from key
taxpayer segments
conducted by
independent party or
tax administration at
least every 5 years

20. Scoring 3-9-1: Use and Frequency of
Taxpayer Feedback
C
Tax administration
obtains feedback
from taxpayers
through various
methods, on an ad
hoc basis Taxpayer perception
surveys from key
taxpayer segments
conducted on an ad
hoc basis OR based on
not statistically valid
sample

21. Scoring 3-9-2: Use of Taxpayer Input in
Designing Taxpayer Service
A
Tax administration
regularly consults with
taxpayer groups to
identify deficiencies in
processes and
products
Active involvement of
taxpayers in the
design and testing of
new processes and
products

22. Scoring 3-9-2: Use of Taxpayer Feedback in
Designing Taxpayer Service
B
Tax administration
regularly consults with
taxpayer groups to
identify deficiencies in
processes and
products
Active involvement of
taxpayers in the
design and testing of
new processes and
products

23. Scoring 3-9-2: Use of Taxpayer Feedback in
Designing Taxpayer Service
C
Tax administration
consults with
taxpayer groups on
an ad hoc basis to
identify deficiencies
in processes and
products
Active involvement of
taxpayers in the
design and testing of
new processes and
products

24. Table 11
of the Field
Guide
Checklist of Questions and Evidence for POA 3