Dimension 19.1. Scoring
| Score | Minimum requirements for scores |
|---|---|
| A | Entities collecting most revenues use multiple channels to provide payers with easy access to comprehensive and up-to-date information on the main revenue obligation areas and on rights including, as a minimum, redress processes and procedures |
| B | Entities collecting the majority of revenues provide payers with access to comprehensive and up-to-date information on the main revenue obligation areas and on rights including, as a minimum, redress processes and procedures |
| C | Entities collecting the majority of revenues provide payers with access to information on the main revenue obligation areas and on rights including, as a minimum, redress processes and procedures. |
| D | Performance is less than required for a C score |
printed guides, brochures, bulletins, practice notes, FAQs, etc.). Such information should include the main revenue obligation areas (i.e., registration, timely filing of declarations, payment of liabilities on time, and complete and accurate reporting of information in declaration as well as the current redress system in place for payers to appeal revenue administrators’ decisions). This dimension is NOT intended to assess the effectiveness of the redress system, but only the extent to which payers are informed as a minimum on redress processes and procedures.
19.1:3. Where information is publicly available the assessment should indicate the extent to which it is customized and tailored to meet the specific needs of key payer segments and whether such information includes government announcements regarding intended changes to the tax and sector laws, mining and petroleum codes, etc. It should also note the procedures consistently applied in practice, through for example, triangulation with taxpayer associations, chambers of commerce or other important private sector and civil society organizations.
19.1:4. For this dimension:
‘Comprehensive’ refers to the range of information available to payers to explain, in clear terms, what their obligations and rights are in respect to the main revenue obligation areas. The four main revenue obligation areas are:
(i) Registration;
(ii) Timely filing of declarations;
(iii) Payment of liabilities on time; and
(iv) Complete and accurate reporting of information in declarations.
‘Rights’ refer to the extent to which payers are informed about the legal rights as well as review processes and procedures available to them to dispute an assessment. ‘Redress’ refers to compensation for wrongful treatment and may include acknowledgement, apology, financial compensation, reinstatement of status, and/or correction of errors.
‘Easy access’ is the ease by which individuals and payers can obtain information and advice from revenue administration, including considerations such as timeliness, cost and time spent finding the information. For countries with widespread public use of the Internet, ‘ease’ of acquiring information will be assessed largely by reference to the range of self-help information available on line, and the ease by which individuals and enterprises (payers) can navigate the website(s) of the entity collecting government revenues (tax administration, customs, social security contribution agencies, line ministries/ agencies dealing with natural resources, privatization, etc.) to get the information they need. On the other hand, where a very low percentage of a country’s population use computers and the internet, ‘ease’ will be assessed by reference to accessibility of other service delivery channels such as walk-in and telephone enquiry centers.
Pillar Five: Predictability and Control in Budget Execution
