(GST) compliance obligations (pdf, 5.62 MB) - Ernst & Young T ...

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Aspects of compliance The taxpayer/tax authority relationship No. of countries 20 18 16 14 12 10 8 6 4 2 0 Binding rulings Subjective ratings No binding rulings 1 to 5 6 to 10 Figure 12: Quality of the taxpayer/tax administration relationship — availability of rulings (on a scale of 1 to 10) Source: Ernst & Young Source: Ernst & Young No. of countries 20 18 16 14 12 10 8 6 4 2 0 No or single penalty No. of countries 20 18 16 14 12 10 8 6 4 2 0 No penalty if no tax loss Subjective ratings Penalty if no tax loss 3 to 5 6 to 10 Figure 13: Quality of the taxpayer/tax administration relationship — application of penalties (on a scale of 1 to 10) Subjective ratings Penalty plus interest 1 to 5 6 to 10 Figure 14: Quality of the taxpayer/tax administration relationship — application of penalty to voluntary disclosures (on a scale of 1 to 10) Source: Ernst & Young VAT and GST: multiple burdens for multinational companies 26
No. of countries No. of countries 25 20 15 10 25 20 15 10 5 0 5 0 More than once a year Court cases resolved less than 1 year Subjective ratings Court cases resolved at lowest court 1 to 3 years Once a year Less than once a year 1 to 5 6 to 10 Figure 15: Quality of the taxpayer/tax administration relationship — frequency of VAT audits (on a scale of 1 to 10) Source: Ernst & Young Subjective ratings Court cases resolved 4 to 6 years 1 to 5 6 to 10 Court cases resolved 7 to 10 years Figure 16: Quality of the taxpayer/tax administration relationship — time needed to resolve VAT disputes (on a scale from 1 to 10) Source: Ernst & Young 27 VAT and GST: multiple burdens for multinational companies
Page 1: VAT and GST Multiple burdens for mu
Page 4 and 5: Introduction The global financial c
Page 6 and 7: The business burden of VAT What is
Page 8 and 9: Insights Obtaining VAT refunds in t
Page 10 and 11: “We encourage all countries to en
Page 12 and 13: “I believe most GST or VAT system
Page 14 and 15: “In South Africa, the last 5 to 1
Page 16 and 17: “An essential requirement within
Page 18 and 19: A working sales invoice A simple an
Page 20 and 21: Insights Multiple invoices, multipl
Page 22 and 23: Complex transactions The seeds of t
Page 24: Tax administration viewpoint Prenes
Page 29 and 30: Insights “No penalties if there
Page 31 and 32: A recent OECD conference 8 recogniz
Page 33 and 34: Tax administration viewpoint Prenes
Page 35 and 36: Tax administration viewpoint: ways
Page 39 and 40: Contacts Philip Robinson philip.rob

(GST) compliance obligations (pdf, 5.62 MB) - Ernst & Young T ...

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