Tax Repayments

Maintaining the Balance Between Refund Service Delivery, Compliance and Integrity

This information note has been prepared by the Forum on Tax Administration to assist revenue bodies, in respect of tax repayments, to achieve a balance between client service levels and the prevention and mitigation of fraudulent activities.

14 Jun 2012 101 pages English

https://doi.org/10.1787/a8dc0552-en 9789264489264 (PDF)

Author(s): OECD