Performance Outcome Areas

Integrity of the Registered Taxpayer Base 

All businesses, individuals, and other entities that are required to register are included in a taxpayer registration database. Information held in the database is complete, accurate, and up-to-date.


open P1 - 1 Accurate and reliable taxpayer information

open P1 - 2 Knowledge of the potential taxpayer base

Effective Risk Management 

Risks to revenue and tax administration operations are identified and managed effectively.


open P2 – 3 Identification, assessment, ranking and quantification of compliance risks

open P2 - 4 Mitigation of risks through a compliance improvement plan

open P2 – 5 Monitoring and evaluation of compliance risk mitigation activities.

open P2 – 6 Identification, assessment and mitigation of institutional risks

Supporting Voluntary Compliance 

Taxpayers have the necessary information and support to voluntarily comply at a reasonable cost to themselves.


open P3 - 7 Scope, currency and accessibility of information

open P3 - 8 Scope of initiatives to reduce taxpayer compliance costs

open P3 – 9 Obtaining taxpayer feedback on products and services

Timely Filing of Tax Declarations  

Taxpayers file tax declarations on time.


open P4 – 10 On -time filing rate

open P4 – 11 Use of electronic filing facilities

Timely Payment of Taxes 

Taxpayers pay their taxes in full on time.


open P5 - 12 Use of electronic payment methods

open P5 – 13 Use of efficient collection systems

open P5 - 14 Timeliness of payments

open P5 - 15 Stock and flow of tax arrears

Accurate Reporting in Declarations 

Taxpayers report complete and accurate information in their tax declarations.


open P6 – 16 Scope of verification actions taken to detect and deter inaccurate reporting.

open P6 – 17 Extent of proactive initiatives to encourage accurate reporting.

open P6 – 18 Monitoring the extent of inaccurate reporting.

Effective Tax Dispute Resolution 

The tax dispute resolution process is fair and independent, accessible to taxpayers, and effective in resolving disputed matters in a timely manner.


open P7 – 19 Existence of an independent,
workable, and graduated dispute resolution process

open P7 – 20 Time taken to resolve disputes

open P7 – 21 Degree to which dispute outcomes are acted upon

Efficient Revenue Management 

Tax revenue collections are fully accounted for, monitored against expectations, and analyzed to inform government revenue forecasting. Legitimate tax refunds are paid promptly.


open P8 – 22 Contribution to government tax revenue forecasting process

open P8 – 23 Adequacy of the tax revenue accounting system

open P8 – 24 Adequacy of tax refund processing

Accountability and Transparency 

The tax administration is transparent in the conduct of its activities and accountable to the government and community.


open P9 – 25 Internal assurance mechanisms

open P9 – 26 External oversight of the tax administration

open P9 – 27 Public perception of integrity

open P9 – 28 Publication of activities, results, and plans

Inegrity of Taxpayer Base Assessment of Risk Supporting Voluntary Compliance Filing of Returns Payment of Obligations Accuracy of Reporting Tax Dispute Resolution Efficiency of Tax Administration Accountability and Transparency