Revenue related ratios
Tax structure and SSC proportions
Resource ratios
Staff allocation by function
Staff allocation by office type
Staff dynamics
Staff age distribution
Length of service
Gender distribution and academic qualifications
Segmentation ratios: LTO/Ps
Registration of personal income taxpayers
On-time filing rates
Debit and credit VAT returns
Electronic filing
Proportion of returns by channel: CIT
Proportion of returns by channel: PIT
Proportion of returns by channel: VAT
On-time payment performance
Electronic payment proportions
Arrears and collectible arrears
Arrears in relation to collection by tax type
Arrears older than 12 months in relation to total arrears by tax type
Arrears: movement and write-offs
Hit rate by audit type
Assessments raised and collections from audits
Audit coverage by tax type
Audit hit rate by tax type
Assessments raised through audit by tax type
Administrative review cases and litigation
Percentage inactive taxpayers on registers
Revenue types collected by the tax administration
Net revenue collected by the tax administration – Total
Net revenue collected by the tax administration by tax type – Income tax
Net revenue collected by the tax administration by tax type – Value added tax and other taxes
Net revenue collected by the tax administration by tax type – SSC and non-tax revenue
Composition of value added tax collected by the tax administration
Institutional framework
Administration of customs and social security contributions
Nature of assistance provided to SSC agencies
Other functions administered by the tax administration
Organisational structure
Location of most of the staff performing tax administration operational activities
Tax policy advice
Authority of the administration
Performance standards – Part 1
Performance standards – Part 2
Selected management practices – Strategic plan, business plan and service delivery
Selected management practices – Annual report, assurance mechanisms, compliance burden
Selected management practices – Code of conduct, integrity
Selected management practices – Key compliance risks
Outsourcing of tax administration functions – Part 1
Outsourcing of tax administration functions – Part 2
Outsourcing of tax administration functions – Part 3
Outsourcing of tax administration functions – Part 4
Information and communication technology (ICT) solutions
Approach to innovation
Use of innovative technologies
Staff of the tax administration – Total and by function
Staff of the tax administration – By office type
Office network
Operating expenditure of the tax administration
Capital expenditure of the tax administration
Other budget and staff related information
Staff metrics – Staff strength levels
Staff metrics – Employment categories
Staff metrics – Academic qualifications
Staff metrics – Age distribution
Staff metrics – Length of service
Staff metrics – Gender distribution
Human resource autonomy
Staff surveys
Performance management
Remuneration (pay scales)
Remuneration (performance)
Human resource management – HR strategy
Human resource management – Training strategy
Human resource management – Staffing plan
Human resource management – Flexible working arrangements
Human resource management – Additional information
Future capability – Assessment of needs
Future capability – Specialist positions
Large taxpayer office/programme – Existence and organisation
Large taxpayer office/programme – Main criteria
Large taxpayer office/programme – Functions
Large taxpayer office/programme – Staff, taxpayers and revenue
High net wealth individuals (HNWIs) programme – Existence and part of LTO
High net wealth individuals (HNWIs) programme – Main criteria
High net wealth individuals (HNWIs) programme – Functions
High net wealth individuals (HNWIs) programme – Staff, taxpayers and revenue
Small taxpayers
Programmes for Small and Medium Enterprises (SMEs) – Main criteria
Programmes for Small and Medium Enterprises (SMEs) – Main characteristics
Programmes for Small and Medium Enterprises (SMEs) – Taxpayers and revenue
Place of registration for tax purposes by tax type
Use of an identification number by tax types
Use of identification number for information reporting to the administration for tax purposes
Multiple tax types registration, linkages between identification numbers and register quality
Registered taxpayers by tax type – PIT and CIT
Registered taxpayers by tax type – VAT
Registered taxpayers by tax type – Tax withheld from employees by employers and excise
Registration channels – Availability and usage
Registration activation
Withholding regimes for income of residents
Withholding regimes for income of non-residents
Percentage of PIT withheld at source and withholding systems for employees’ personal income tax
Return filing obligations – CIT and PIT
Return filing obligation – Tax withheld from employees by employers
Return filing obligation – VAT
Mandatory electronic filing
On-time return filing – CIT
On-time return filing – PIT
On-time return filing – Tax withheld from employees by employers
On-time return filing – VAT
Reporting regimes for income of residents
Reporting regimes for income of non-residents
Return or assessment pre-filling
Return preparation
VAT return processing
Tax return receipt channels – CIT
Tax return receipt channels – PIT
Tax return receipt channels – VAT
Total number of overdue tax returns
Total number of taxpayers who have overdue tax returns
Payment obligations – CIT
Payment obligations – PIT
Electronic payment
On-time payment – CIT
On-time payment – PIT
On-time payment – Tax withheld from employees by employers
On-time payment – VAT
Refunds
VAT credits and refunds – Stock at fiscal year-end
VAT credits and refunds – Approved VAT credits
VAT credits and refunds – Additional details
Payment channels – By number of payments
Payment channels – By value of payments
Cash payment limits and automated risk profiling as part of processing payments and returns
Service and assistance strategy – Part 1
Service and assistance strategy – Part 2
Service and assistance strategy – Part 3
Service demand channels and performance – Total, online, e-mail, paper and in person
Service demand channels and performance – Telephone
Service demand channels and performance – Digital assistance and other; and channel shift
Taxpayer satisfaction
Special educational or business support initiatives
Features of the service approach
Provision of e-services – Website, integrated taxpayer accounts, online services
Provision of e-services – Mobile applications
Provision of e-services – Electronic invoicing, digital mailbox and other services
Rulings
Tax intermediaries/agents – Services provided
Tax Intermediaries/agents – Registration with administration and other information
Taxpayer rights
Taxpayer complaints
Tax arrears collection powers and their usage – Part 1
Tax arrears collection powers and their usage – Part 2
Tax arrears collection powers and their usage – Part 3
Tax arrears collection powers and their usage – Part 4
Tax arrears – Evolution of total tax arrears during the fiscal year
Tax arrears – Non-collectible arrears and tax arrears cases
Tax arrears by tax type – Corporate income tax and personal income tax
Tax arrears by tax type – Value added tax and tax withheld from employees by employers
Information gathering powers – Part 1
Information gathering powers – Part 2
Administrative sanctions for taxpayer non-disclosure – Application and selected features
Administrative sanctions for taxpayer non-disclosure – New administrative sanctions
Tax crimes – Role of the administration and management arrangement
Tax crimes – Reporting information
Tax crimes – Access to suspicious transaction reports
Tax crimes – Training and monetary threshold
Voluntary disclosures
Key aspects of the compliance focus – Approaches
Key aspects of the compliance focus – Focus areas – Part 1
Key aspects of the compliance focus – Focus areas – Part 2
Initiatives targeted at influencing taxpayer behaviour
Tax gap
Electronic invoicing – Existence of a system and selected features
Electronic invoicing – Required information, submission frequency, and systems in planning
Electronic invoicing – Usage
Co-operative compliance – Existence and nature of the model
Co-operative compliance – Participation and specific features of the approach
Co-operative compliance – Requirements for participation
Use of third party data – Part 1
Use of third party data – Part 2
Providing third parties with data concerning taxpayers
Use of information received under the Global Standard on AEOI
Verification/audit activity – All audit actions
Verification/audit activity by intervention type – Comprehensive audits
Verification/audit activity by intervention type – Issue-oriented audits
Verification/audit activity by intervention type – Desk audits
Verification/audit activity by intervention type – Automated audits
Verification/audit activity by tax type – Corporate income tax
Verification/audit activity by tax type – Personal income tax
Verification/audit activity by tax type – Tax withheld from employees by employers
Verification/audit activity by tax type – Value added tax
Audit performance measurement
Verification/audit case selection – Part 1
Verification/audit case selection – Part 2
Verification/audit case selection – Part 3
Random audits
Time limitations
Dispute resolution review procedures and settlements
Forums for dispute resolution
Details regarding internal review of disputes
Details regarding independent reviews by external bodies
Details regarding independent reviews by a higher appellate court
External variables