The OECD Forum on Tax Administration has produced a list (pdf) of possible Covid-19 measures for tax administrations to consider.
These are not recommendations; they are more in the way of helpful suggestions. The OECD is, of course, aware that not all of these measures would be possible in every country.
So here’s the list:
- Extension of deadlines – for submitting returns and paying taxes;
- Deferral of payments of tax;
- Suspension and / or refund of interest and penalties (e.g. for late payments and returns);
- Provision of debt payment plans;
- Suspension of debt recovery;
- Expediting tax refunds;
- Provision of early tax certainty;
- Relaxation of audit policies;
- Provision of enhanced taxpayer services;
- Clear communication strategies.
All good ideas, and nothing controversial. Selection of any of these measures would largely come down to policy choice. Obviously these measures are specifically to do with the practice of tax administration, and do not affect the actual tax liability. Other more substantial measures, for example, enhanced loss reliefs, are indeed a matter for the legislature. Even so, the above suggestions would offer a measure of relief in these beleaguered times.