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Introduction

Tax administrations globally are putting in place or considering measures to support taxpayers as a whole or particular classes of taxpayers affected by the COVID-19 outbreak. Measures for individual taxpayers generally focus on preventing hardship and reducing burdens given the restrictions in place in a number of countries. Measures for businesses, both legal entities and the self-employed, generally focus on helping to alleviate cash-flow problems to help avoid escalating problems such as the laying off workers, temporary inability to pay suppliers and, in the worst cases, closure or bankruptcy.

This document contains examples of measures undertaken by tax administrations globally. The aim is to help administrations in considering domestic measures, and in validating measures taken through comparisons with what other administrations have done. It will be updated over time as a “living document” as more information becomes available. While some of the measures described in this document are within the general powers given to tax administrations, including powers which require special circumstances to be triggered, other measures may require legislative changes. This will, of course, depend on the circumstances in each country.

The examples contained in this document are grouped under the following headings. (Further categories or sub-categories may be added to over time as more examples are provided.)

  • Additional time for dealing with tax affairs, including consideration of:

    • Extension of filing and tax payment deadlines

    • Remitting penalties and interest

    • Deferral of tax payments

    • Easier access to debt payment plans and extension of plan duration

    • Suspension of debt recovery

  • Quicker refunds to taxpayers.

  • Temporary changes in audit policy and ways to provide quicker tax certainty.

  • Enhanced taxpayers services and communication initiatives.

This extract is from OECD. Read the full Tax administration responses to COVID-19: Measures taken to support taxpayers Report.

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