Tax Compliance
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Tax Compliance

Tax Compliance

Tax Enforcement 

Tax enforcement is key to the work of every tax authority. Tax enforcement requires strategic assessment of a number of variables to ensure that it is carried out in the most efficient and effective manner possible through the best possible use of available resources and information. Keeping evasion under control is crucial to the sustainability of any economy as increases in the level of evasion can threaten the integrity of the tax system. Tax evasion undermines the ability of the government to raise revenue in an equitable and efficient manner impinging on the provision of public goods and services. Individuals and businesses that evade tax in effect shift their tax burden onto those taxpayers who do comply with their tax obligations. This shift results in an inequitable distribution of the tax burden and puts at a disadvantage those businesses and individuals that choose to comply with their tax obligations.

Tax Audits

The TCU includes a number of Tax Audits teams managed by a Senior Tax Auditor. These teams handle a tax audits and are responsible for carrying out investigations of selected taxpayers. The latter is carried out on a holistic basis and include investigations for evasion and/or avoidance of VAT, Income Tax, Customs Duties, as well as Social Security abuse where applicable. Tax Audits referred to the TCU generally require a high degree of expertise in auditing, accounting and a robust understanding of domestic tax legislation, due to their more complex nature of work carried out. The results of the tax audits together with recommended assessments where applicable, are passed on to the respective competent individuals within the Office of the Commissioner for Revenue for further action.