Implementing Large Taxpayer Units

Paperback: £10.00
978-0-9553540-0-7

Implementing Large Taxpayer Units

Publication date: 1 September 2006
Size: 240mm x 167mm
ISBN: 978-0-9553540-0-7
Pages: 88

More and more tax administrations are setting up specialised units for dealing with large taxpayers. This publication presents the experience of seven Commonwealth country tax administrations that have successfully created specialised departments exclusively to deal with large taxpayers, and identifies good practices in this area.

Implementing Large Taxpayer Units highlights the entire process from initial planning through to implementation, in order to identify key factors in success. While the book is primarily meant to assist countries at the start of this process, it will also help administrators who have already implemented such units to identify areas for improvement or to take timely corrective measures.



ContentsExpand or collapse me

FOREWORD

OVERVIEW OF THIS PUBLICATION
Purpose and scope
Layout of the publication
Feedback

LIMITATIONS

ACKNOWLEDGEMENTS

INTRODUCTION
Why this publication was developed
Methodology

SNAP-SHOT OF THE POSITION AND STATUS OF CATA MEMBER COUNTRIES IN RELATION TO LARGE TAXPAYER UNITS
Basic characteristics of large taxpayer units in the CATA community

IN-DEPTH CASE STUDIES

Pakistan Central Board of Revenue—Large Taxpayer Units
Overview of the Large Taxpayer Units 25
Planning and design phase 25
Implementation phase
Evaluation and review

South African Revenue Service—Large Business Centre
Overview of the Large Business Centre
Planning and design phase
Implementation phase
Evaluation and review

Inland Revenue Department of Sri Lanka—Large Taxpayers Unit
Overview of the Large Taxpayers Unit
Implementation phase
Evaluation and advice to others

Tanzania Revenue Authority—Large Taxpayers Department
Overview of the Large Taxpayers Department
Planning and design phase
Implementation phase
Evaluation and review

Uganda Revenue Authority—Large Taxpayers Office
Overview of the Large Taxpayers Office
Planning and design phase
Implementation phase
Implementation challenges
Evaluation and review

UKHM Revenue & Customs—Large Business Service
Overview of the Large Business Service
A history of joint working
Current issues and challenges
Key integration lessons so far

Zambia Revenue Authority—Managing the Compliance of Large Traders
Overview of the arrangement in ZRA
Direct Taxes Large Traders Team
Indirect Taxes Large Traders Team
Key challenges
Possible future enhancements

COMMON THEMES AND GOOD PRACTICES
Consider sector specialisation as the basis for structure of the LTU
Consider establishing client relationship managers
The LTU should administer all tax types
Ensure the LTU has sufficient power and autonomy
Review capabilities and capacity before operationalising
Consider enhanced remuneration and career prospects for LTU staff
Introduce mechanisms to control corruption
Manage the transfer of taxpayers to the LTU
Manage expectations, internally and externally

CO-OPERATIVE COMPLIANCE—A MORE RECENT DEVELOPMENT IN THE MANAGEMENT OF LARGE TAXPAYERS

Appendix A List of member countries that participated in the quantitative survey
Appendix B The Structure of the Large Taxpayer Office