SETTING UP KEY UNITS FOR TAXPAYER SERVICE DELIVERY

Abstract

Taxpayer service delivery is an essential aspect of tax policy, administration and collection which seeks to optimize tax compliance by providing assistance to taxpayers in areas such as tax returns filing, tax computation, tax audit processes, the applicability of direct and indirect taxes to local and international transactions, etc. These services are typically performed through registration/walk-in centres, taxpayer education/outreach programmes, call centres, electronic channels, advert campaigns, letters, instruction manuals and walk through guides, taxpayer information management systems, taxpayer service charters and audit interviews.