The tax dispute resolution process is independent, accessible to taxpayers, and
effective in resolving disputed matters in a timely manner.
P7 – 16 Existence of an Independent, workable and graduated resolution process
- Objection mechanism is independent of the audit process.
- Graduated mechanism of administrative and judicial review is available to taxpayers
and is used
- Dispute process information is published and taxpayers are explicitly made aware
P7 – 17 Stock and flow of dispute cases
- The value of tax in dispute at fiscal year-end in percent of total tax revenue collections
for the fiscal year.
- The number of objections and judicial appeal cases at fiscal year-end relative to
number of cases at the start of the year.
P7 – 18 Time taken to resolve disputes
- The time taken to determine objections relative to a statutory deadline or time-based
service delivery standard.
P7 – 19 Degree to which dispute outcomes are acted upon
- The extent to which the tax administration responds to dispute outcomes.