Strengthen tax administration by:
a) Strengthening the large taxpayers office (LTO) by: (i) reviewing the current criteria for identifying large taxpayers and modifying, if necessary; (ii) expanding the LTO coverage of the large taxpayers to achieve at least 60 percent of the number of taxpayers meeting the established criteria; (iii) ensuring that LTO participation is mandatory; (iv) reviewing organization charts and making changes, if necessary.
(b) Deterring non-compliance through improved audits by introducing best practices in the taxpayer audits by: (i) completing the first phase of computer-based risk scoring system; (ii) measuring and closely monitoring audit performance.
(c) Enhancing communication with taxpayers, staff and other stakeholders by: (i) publicizing information for the taxpayers on the existing guidance and assistance on tax issues available at the tax offices; (ii) regular briefings of industry associations, tax accountants and other third parties; (iii) preparing quarterly reports to the public about the communication activities.
Introduced at R0. Macroeconomic rationale: Tax policy measures alone will be insufficient to generate additional revenues in support of fiscal consolidation.