أداة التقييم التشخيصي للإدارة الضريبية المجال السابع لنتائج الأداء (POA7): حل المنازعات الضريبية

النتيجة المرجوة من المجال السابع (POA7) Tax dispute resolution process is: fair and independent, easily accessible to taxpayers, and effective in resolving disputes in a timely manner. Background The dispute resolution process should have a legal basis (e.g., embedded in the tax procedure code) and be known and understood by taxpayers. The dispute process must safeguard taxpayers’ rights to challenge an assessment and get a fair hearing. Taxpayers can dispute: The accuracy of the facts relied by the auditor in the assessment; The correctness of the interpretation of law; The amount of penalties imposed; Failure of the tax administration to follow statutory procedures

International Good Practice in Tax Dispute Resolution POA7 Codifying dispute resolution process in tax administration law applicable to all core taxes Publishing taxpayers’ rights to challenge decisions of tax administration Requiring auditors to explain the right to appeal and reasons for adjustments or penalties Minimizing the causes of unnecessary disputes Administrative review of objections separate from audit process Independent external tribunal or court - to review cases of departmental review Higher appellate court to resolve remaining disputes on legal interpretations and facts Promptly refunding overpaid tax when dispute resolved Publicizing conditions for out- of-court settlement Having an automated case management system Monitoring and analysis of dispute outcomes

Performance Indicators: P7 – Tax Dispute Resolution Dimensions High Level Indicators P7-19: Existence of an independent, workable and graduated dispute resolution process M2 Use of appropriately graduated mechanism for administrative and judicial review – available and used Administrative reviewing process independent of audit process Whether information on dispute resolution process published and taxpayers made aware available P7-20: Time taken to resolve disputes M1 Time taken for completion of administrative review P7-21: Degree to which dispute outcomes are acted upon M1 Extent to which the tax administration responds to dispute outcomes

Scoring P7-19-1: Extent of graduated administrative and judicial review system A A single administrative review process within the tax administration An independent external tribunal, review board or court examines decision of administrative review if taxpayer appeals. An alternative fast-track arbitration system may also be present A higher court resolves remaining matters of legal interpretations and facts The three-tiered appeals mechanism is regularly used

Scoring P7-19-1: Extent of graduated administrative and judicial review system B The single administrative review process within the tax administration is multi-layered Independent external tribunal, review board or court DOES NOT exist to hear taxpayer’s appeal against decisions of administrative review A judicial (court) process resolves matters flowing from departmental appeals The three-tiered appeals mechanism is regularly used OR

Scoring P7-19-1: Extent of graduated administrative and judicial review system C The single administrative review process within the tax administration is multi-layered Independent external tribunal, review board or court DOES NOT exist A judicial (court) process resolves matters flowing from departmental appeals The three-tiered appeals mechanism is regularly used AND

Scoring P7-19-2: Existence of Independent Appeal Process A The administrative review unit is physically and organizationally independent of the audit department Objective review procedures are documented and applied B Designated review officers are located in the audit department Objective review procedures are documented and applied C Administrative reviews are conducted by auditors separate from those involved in the audit of the taxpayer Objective review procedures are documented and applied D The same auditors who were involved in auditing the taxpayer conduct the review

Scoring P7-19-3: Extent of information on dispute resolution process A General information on taxpayer right to appeal process publicly available Tax auditors are required to explicitly inform taxpayers of their right of review and the appeal process to follow Assessment/audit letters specifically include information on taxpayer’s right to appeal and the procedure to be followed

Scoring P7-19-3: Extent of information on dispute resolution process B General information on taxpayer right to appeal process publicly available Tax auditors not required to inform taxpayers of their right of objection and the appeal process to follow Assessment/audit letters specifically include information on taxpayer’s right to appeal and the procedure to be followed

Scoring P7-19-3: Extent of information on dispute resolution process C General information on taxpayer right to appeal process publicly available Tax auditors not required to inform taxpayers of their right of objection and the appeal process to follow Assessment/audit letters DO NOT inform taxpayers of right to appeal and the procedure to be followed

Scoring P7-20: Time Taken to Resolve Tax Dispute The time taken by the tax administration to complete administrative reviews A 90 percent of administrative reviews completed within the lower of 30 days or the statutory deadline B 90 percent of administrative reviews completed within the lower of 60 days or the statutory deadline C 90 percent of administrative reviews completed within the lower of 90 days or the statutory deadline D Requirement of ‘C’ rating are not met OR information insufficient

A Regular monitoring and analysis of dispute outcomes (e.g., dispute impact statements) Analysis of dispute outcomes taken into account in formulation of policy, legislation and procedures Scoring P7-21: Action Taken on Dispute Outcome

B Monitoring and analysis of dispute outcomes of material nature - significant revenue implication or affecting a large number of taxpayers Dispute outcomes taken into account in formulation of policy, legislation and procedures Scoring P7-21: Action Taken on Dispute Outcome

C AD HOC monitoring and analysis of dispute outcomes Dispute outcomes taken into account IN AD HOC MANNER (in the last 3 years) in formulation of policy, legislation and procedures Scoring P7-21: Action Taken on Dispute Outcome

Table 23 of the Field Guide Checklist of Questions and Evidence for POA 7