VAT/GST Compliance and Controversy Survey 2015
More than 160 countries around the world now impose a value-added tax (VAT) or a goods and services tax (GST). While the basic principles of these consumption taxes remain the same, the detailed compliance rules and obligations can vary greatly between jurisdictions. Wide differences apply, for example, in how tax administrations undertake their audits and in the penalties that may apply when errors are discovered or disclosed. To manage indirect taxes effectively, multinational businesses should be aware of the rules in each country where they do business and the differences between countries in their compliance obligations and risk of incurring penalties.
We conducted a survey of EY Indirect Tax professionals in 821 jurisdictions about some current trends in VAT/GST compliance and controversy. We asked how tax administrations select taxpayers for audit, how they perform tax audits and about typical audit outcomes. We also looked at the pace of legislative change, the length of time needed to resolve disputes and trends in how taxpayers manage their compliance. Their responses are used throughout our report Managing Indirect Tax Controversy to highlight key trends and action items.
The complete set of questions we asked and the detailed responses provided by our network are set out in the appendix to this report.2
Questions and results
2 VAT/GST Compliance and Controversy Survey 2015
1 Angola, Armenia, Aruba, Australia, Austria, Belarus, Belgium, Bolivia, Bonaire, Sint Eustatius and Saba (BES) Islands, Botswana, Brazil, Bulgaria, Canada, Chile, China, Costa Rica, Croatia, Curacao, Cyprus, the Czech Republic, Denmark, Ecuador, El Salvador, Equatorial Guinea, Estonia, Finland, France, Georgia, Germany, Ghana, Greece, Guam, Guatemala, Hungary, India, Indonesia, Ireland, Italy, Jamaica, Japan, Jordan, Kazakhstan, Kenya, Latvia, Lithuania, Luxembourg, Macedonia, Malawi, Malta, Mexico, Namibia, the Netherlands, New Zealand, Nigeria, Norway, Pakistan, Papua New Guinea, Paraguay, Peru, Poland, Portugal, Puerto Rico, Romania, Russia, Singapore, Sint Maarten, the Slovak Republic, Slovenia, South Africa, South Korea, Spain, Suriname, Sweden, Switzerland, Thailand, Trinidad and Tobago, Turkey, Uganda, the United Kingdom, Ukraine, Uruguay and Zambia.
2 www.ey.com/indrectcontroversy.
3
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Frequency of audits Question 1: Has the number of VAT/GST audits in the last three years increased,
decreased or stayed the same? 6
Audit selectionQuestion 2: How do the tax authorities select taxpayers for audit? 8
Electronic auditsQuestion 3: Do the tax authorities use electronic data extraction to perform tax audits? 10
Question 4: Do the tax authorities conduct off-site audits using data submitted by the taxpayer? 11
Audit outcomesQuestion 5: Based on your experience, which are the three most frequent reasons
for VAT/GST adjustments? 12
Question 6: Based on your experience, what are the three most common reasons for taxpayer VAT/GST errors? 14
Question 7: Based on your experience, has the risk of penalties for VAT/GST non-compliance in the last three years increased, decreased or stayed the same? 16
Exchange of informationQuestion 8: Do the tax authorities exchange taxpayer data with other government
bodies within your country? 18
Question 9: Do the tax authorities in your country exchange taxpayer data with government bodies in other countries? 19
Cooperative complianceQuestion 10: Do the tax authorities in your country encourage taxpayers to be open
about their tax affairs in return for better treatment by the authority? 20
VAT/GST compliance
Question 11: Inthelastfiveyears,haveyouseenanincreaseincompaniesappointing a person responsible for VAT in your country? 21
4
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Contents
Dealing with disputesQuestion 12: In your experience, how long does it take to resolve a VAT/GST dispute through the courts? 22
Question 13: In your experience, are VAT/GST taxpayers in your country reluctant to take disputes to court? 24
Question 14: Other than going to court, how can taxpayers resolve VAT/GST disputes in your country? 26
Frequency of changesQuestion 15: How often does your country’s primary VAT/GST legislation change? 28
Question 16: How often does your country’s secondary VAT/GST legislation change? 29
Publication of legislationQuestion 17: How easy is it for taxpayers to access the applicable rules? 30
ConsultationQuestion 18: If changes to the rules for primary legislation are planned,
are interested stakeholders involved in the process? 32
Question 19: If changes to the rules for secondary legislation are planned, are interested stakeholders involved in the process? 33
Resolving uncertaintyQuestion 20: Cantaxpayersresolveuncertaintyabouttheirspecificcircumstances
by asking for a tax authority ruling? 34
Consequences of errorsQuestion 21: How do the tax authorities impose penalties for errors following
a change in legislation? 36
Question 22: How do the tax authorities deal with errors that have been voluntarily disclosed? 37
5
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 1: Has the number of VAT/GST audits in the last three years increased, decreased or stayed the same?
Frequency of audits
6
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Questions and results
Increased
Decreased
Stayed the same
48
7
27
Has the number of VAT/GST audits in the last three years increased, decreased or stayed the same?
Country breakdown (Question 1)
Increased Decreased Stayed the same
• Austria• Belgium• Bolivia• BES Islands• Brazil• Canada• China• Croatia• Curacao• Cyprus• Ecuador• Equatorial Guinea• Estonia• France• Georgia• Germany• Greece• Guatemala• Hungary• Italy• Jamaica• Jordan• Ghana• Kenya• Lithuania• Luxembourg• Macedonia
• Malawi• Malta• Mexico• The Netherlands• New Zealand• Norway• Paraguay• Peru• Poland• Puerto Rico• Romania• Sint Maarten• Slovak Republic• South Africa• Spain• Switzerland• Thailand• Turkey• Uganda• Uruguay• Zambia
• Czech Republic• Ireland• Kazakhstan• Portugal• Russia• Singapore• Ukraine
• Angola• Armenia• Aruba• Australia• Belarus• Botswana• Bulgaria• Chile• Costa Rica• Denmark• El Salvador• Finland• Guam • India• Indonesia• Japan• Latvia• Namibia• Nigeria• Pakistan• Papua New Guinea• Slovenia• South Korea• Suriname• Sweden• Trinidad and Tobago• UK
7
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 2: How do the tax authorities select taxpayers for audit?1
Country breakdown (Question 2)
At random Based on published audit program
• Aruba• Australia• Austria• Belgium• BES Islands• Canada• Chile• Curacao• Denmark• El Salvador• Equatorial Guinea• Finland• France• Ghana• Guatemala• India• Ireland• Jordan• Macedonia
• Malawi• Mexico• Nigeria• Pakistan• Paraguay• Portugal• Puerto Rico• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Korea• Spain• Sweden• Switzerland• Trinidad and Tobago• Uganda• UK• Zambia
• Australia• Belarus• Canada• Costa Rica• Guatemala• Hungary• New Zealand• Nigeria• Norway• Paraguay• Peru• Poland• Singapore• Spain
Audit selection
8
Questions and results
VAT/GST Compliance and Controversy Survey 2015
At random
Based on published audit program
By taxpayer type or sector
Using risk-based assessment criteria
In response to a trigger event or taxpayer request
Other
38
14
58
40
53
9
How do the tax authorities select taxpayers for audit?1
2
3
1 Respondents selected more than one answer
1 Respondents selected more than one answer.2 Such as large taxpayers or industry groups, etc.3 Such as a major repayment request or a new VAT registration.
Country breakdown (Question 2)
By taxpayer type or sector Using risk-based assessment criteria In response to a trigger event or taxpayer request
• Angola• Aruba• Australia• Austria• Belarus• Belgium• Bolivia• BES Islands• Brazil• Canada• Chile• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Ecuador• El Salvador• Equatorial Guinea• Estonia• Finland• Ghana• Guatemala• Hungary• India• Ireland• Italy• Jamaica
• Japan• Kazakhstan• Kenya• South Korea• Lithuania• Luxembourg• Mexico• The Netherlands• Nigeria• Norway• Papua New Guinea• Peru• Poland• Portugal• Romania• Singapore• Sint Maarten• Slovenia• Spain• Sweden• Trinidad and Tobago• Turkey• UK• Uruguay
• Armenia• Australia• Belarus• Belgium• BES Islands• Brazil• Bulgaria• Canada• Chile• China• Curacao• Czech Republic• Estonia• Finland• Georgia• Ghana• Greece• Hungary• India• Ireland• Kazakhstan• Latvia• Lithuania• Luxembourg• Malawi• Malta• The Netherlands• Nigeria• Norway
• Peru• Poland• Romania• Russia• Singapore• South Africa• Spain• Switzerland• Turkey• Ukraine• UK
• Armenia• Australia• Austria• Belarus• Belgium• Bolivia• Botswana• Brazil• Bulgaria• Canada• Chile• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Ecuador• El Salvador• Estonia• Finland• France• Georgia• Germany• Greece• Guam • Hungary• Indonesia• Ireland• Italy
• Jamaica• Japan• Kazakhstan• Kenya• Latvia• Lithuania• Luxembourg• Macedonia• Malawi• Malta• Mexico• The Netherlands• Nigeria• Norway• Papua New Guinea• Paraguay• Poland• Portugal• Romania• Russia• Singapore• Sint Maarten• Slovak Republic• Slovenia• Suriname• Trinidad and Tobago• Uganda• Ukraine• UK
Other
• In Belgium the tax authorities follow audits of the taxpayer’s customers or suppliers.• In Malawi the tax authorities use information provided by informants.• In Poland the tax authorities use information provided by informants.• In Germany the audit program is not published.• In Namibia the Inland Revenue computer system makes random selections for audits. All first-time refunds are audited. The forensic department
makes selections based on taxpayer type or sector.
9
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 3: Do the tax authorities use electronic data extraction to perform tax audits?
Other
• Chile: to be introduced from September 2015
Electronic audits
Country breakdown (Question 3)
Yes No
• Armenia• Aruba• Australia• Austria• Belarus• Belgium• BES Islands• Bolivia• Brazil• China• Costa Rica• Curacao• Czech Republic• Denmark• Ecuador• Equatorial Guinea• Estonia• Finland• France• Canada• Georgia• Germany• Ghana• Greece
• Guatemala• Hungary• India• Indonesia• Ireland• Jamaica• Japan• Jordan• Kenya• Latvia• Luxembourg• Mexico• The Netherlands• New Zealand• Norway• Pakistan• Paraguay• Peru• Poland• Portugal• Russia• Macedonia• Singapore• Sint Maarten
• South Africa• Spain• Sweden• Switzerland• Thailand• Turkey• Uganda• Ukraine• UK• Uruguay• Zambia
• Angola• Botswana• Bulgaria• Croatia• Cyprus• El Salvador• Guam • Italy• Kazakhstan• Lithuania• Malawi• Malta• Namibia• Nigeria• Papua New Guinea• Puerto Rico• Romania• Slovak Republic• Slovenia• South Korea• Suriname• Trinidad and Tobago
10
Questions and results
VAT/GST Compliance and Controversy Survey 2015
59
22
1
Yes
No
Other
Do the tax authorities use electronic data extraction to perform tax audits?
Question 4: Do the tax authorities conduct off-site audits using data submitted by the taxpayer?
72
7
3
Yes
No
Not known
Do the tax authorities conduct off-site audits using data submitted by the taxpayer?
Country breakdown (Question 4)
Yes No Not known
• Angola• Armenia• Aruba• Australia• Belarus• Belgium• Bolivia• BES Islands• Botswana• Brazil• Canada• Chile• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Denmark• Ecuador• El Salvador• Equatorial Guinea• Estonia• Finland
• France• Georgia• Ghana• Greece• Guatemala• Hungary• India• Indonesia• Ireland• Italy• Jamaica• Japan • Jordan• Kazakhstan• Kenya• Latvia• Lithuania• Luxembourg• Malawi• Malta• Mexico• Namibia• The Netherlands• New Zealand
• Nigeria• Norway • Pakistan• Papua New Guinea• Paraguay• Peru• Poland• Portugal• Russia• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Africa• Spain• Sweden• Switzerland• Thailand• Trinidad and Tobago• Uganda• Ukraine• UK• Uruguay• Turkey
• Bulgaria• Germany• Guam • Macedonia• Puerto Rico• Romania• Zambia
• Austria• South Korea• Suriname
Electronic audits
11
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 5: Based on your experience, which are the three most frequent reasons for VAT/GST adjustments?
Country breakdown (Question 5)
Formal mistakes Incorrect qualification of turnover
• Armenia• Austria• Belarus• Bolivia• BES Islands• Chile• Curacao• Cyprus• Czech Republic• Ecuador• El Salvador• Estonia• Finland• France• Germany• Ghana• Greece
• Guatemala• Indonesia• Ireland• Italy• Japan • Jordan• Kazakhstan• Kenya• South Korea• Latvia• Macedonia• Malawi• Malta• Mexico• Norway• Paraguay • Poland
• Puerto Rico• Russia• Sint Maarten• Slovak Republic• Slovenia• Sweden• Turkey• Uganda• Ukraine• Uruguay
• Angola• Austria• Belgium• Bulgaria• Canada• China• Croatia• Curacao• El Salvador• Equatorial Guinea• Estonia• Finland• France• Georgia• Germany• Hungary• Ireland
• Italy • Jamaica• Jordan• Lithuania• Macedonia • Mexico• The Netherlands• Nigeria• Norway• Paraguay• Poland• Romania• Singapore• Slovenia• UK• Uruguay
Formal mistakes
Incorrect qualification of turnover
Disallowed input tax
Incorrect calculation of input VAT pro rata
Inconsistencies between declared VAT and annual financial statement
Other
Lack of documentation
Processing errors
46
33
47
24
17
53
12
9
Based on your experience, which are the three mostfrequent reasons for VAT/GST tax adjustments?
1
2
3
4
5
Audit outcomes
12
Questions and results
VAT/GST Compliance and Controversy Survey 2015
1 Missing or incomplete invoices or receipts, errors in invoice details, etc.2 Incorrect tax rate applied or allocation of exemption instead of taxable status of supplies, etc. 3 Errors in items claimed, dispute over business use, lack of invoices, etc.4 Export declarations, supporting documentation for input, etc.5 Incorrect coding and issues with master data, etc.
Country breakdown (Question 5)
Disallowed input tax Incorrect calculation of input VAT pro rata
Inconsistencies between declared VAT and annual financial statement
Lack of documentation Processing errors
• Armenia• Australia• Austria• Belarus• Belgium• BES Islands• Botswana• Brazil• Canada• Chile• China• Croatia• Cyprus• Czech Republic• Ecuador• Estonia• Finland• Georgia• Germany• Ghana• Greece• Hungary• India• Indonesia• Ireland• Jamaica• Japan• Kazakhstan
• Kenya• South Korea• Lithuania• Macedonia• Malta • Namibia• Nigeria• Norway• Pakistan• Papua New
Guinea• Peru• Poland• Portugal• Romania• Russia• Slovak Republic• Slovenia• Spain• Sweden• Switzerland• Trinidad and
Tobago• Ukraine• UK• Uruguay• Zambia
• Cyprus• Equatorial
Guinea• France• Georgia• Greece• Luxembourg• The Netherlands• Norway• Portugal• Spain• Turkey• Ukraine
• Armenia• Aruba• BES Islands• Botswana• Finland• Guatemala• India• Jamaica• Jordan• Kenya• Luxembourg• Malawi• New Zealand• Nigeria• Pakistan• Paraguay• Peru• Portugal• Puerto Rico• Sint Maarten• Switzerland• Trinidad and
Tobago• Uganda• Zambia
• Australia• Belarus• Belgium• Bolivia• BES Islands• Botswana• Brazil• Bulgaria• Canada• Chile• Costa Rica• Croatia• Curacao• Czech Republic• Ecuador• El Salvador• Ghana• Guatemala• Hungary• India• Italy• Jordan• Kazakhstan• Latvia• Lithuania• Luxembourg• Malta• Mexico
• Namibia• New Zealand• Norway• Papua New
Guinea• Peru • Poland• Romania• Russia• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Africa• Spain• Trinidad and
Tobago• Turkey• Uganda• Ukraine• Zambia
• Australia• Bolivia• Brazil• Indonesia• Japan• South Korea• Latvia• Malawi• Namibia• The Netherlands • New Zealand• Papua New
Guinea• Puerto Rico• Singapore• Sweden• Switzerland• UK
Other
• Costa Rica: incorrect application of tax credits• Croatia: VAT adjustments resulting from transfer pricing adjustments• Curacao: non-reporting of sales• Denmark: negative VAT returns, such as VAT repayments• El Salvador: valuation of goods for import purposes• Equatorial Guinea: lack of exoneration documentation• Guam: challenge of exemptions claimed• Sint Maarten: non-reporting of sales• Suriname: not applicable
13
Questions and results
VAT/GST Compliance and Controversy Survey 2015
1 Missing or incomplete invoices or receipts, errors in invoice details, etc.2 Incorrect tax rate applied or allocation of exemption instead of taxable status of supplies, etc. 3 Errors in items claimed, dispute over business use, lack of invoices, etc.4 Export declarations, supporting documentation for input, etc.5 Incorrect coding and issues with master data, etc.
Question 6: Based on your experience, what are the three most common reasons for taxpayer VAT/GST errors?
Country breakdown (Question 6)
Lack of clarity of the legislation Lack of understanding of the legislation
• Armenia• Austria• Belarus• Belgium• BES Islands• Botswana• China• Costa Rica• Croatia• Curacao• Czech Republic• El Salvador• Equatorial Guinea• Estonia• Georgia• Ghana• Guatemala• Hungary• India• Jamaica• Japan• Latvia
• Lithuania• Luxembourg• Malawi• Malta• Mexico• Norway• Pakistan• Papua New Guinea• Paraguay• Peru• Poland• Portugal• Romania• Russia• Sint Maarten• Slovak Republic• South Korea• Spain• Switzerland• Turkey• Ukraine
• Angola• Armenia• Aruba• Australia• Austria• Belarus• Belgium• BES Islands• Botswana• Brazil• Bulgaria• Canada• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• El Salvador• Equatorial Guinea• Estonia• Finland
• Georgia• Germany• Ghana• Greece• Guatemala• Indonesia• Ireland• Italy• Jamaica• Japan• Jordan • Kazakhstan• Kenya• Latvia• Lithuania• Luxembourg• Macedonia• Mexico• Namibia• Norway• Papua New Guinea• Paraguay
• Peru• Poland• Portugal• Puerto Rico• Romania• Russia• Singapore• Sint Maarten• Slovenia• South Africa• Spain• Sweden• Switzerland• Thailand• Trinidad and Tobago• Turkey• Uganda• UK• Zambia
Lack of clarity of the legislation
Lack of understanding of the legislation
Incorrect master data
Control weaknesses in process
Lack of time for completing the tax return
Lack of knowledgeable resource
Other
43
63
2
61
22
3
39
Based on your experience, what are the top three most common reasons for taxpayer VAT/GST errors?
Audit outcomes
14
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Country breakdown (Question 6)
Incorrect master data
Control weaknesses in process Lack of time for completing the tax return
Lack of knowledgeable resource
• Aruba• BES Islands• Brazil• Chile• Denmark• Ecuador• France• Germany• Guatemala• Hungary• Jamaica• Kazakhstan• Kenya• Luxembourg• Malta• Namibia• The Netherlands• Poland• Sweden• Ukraine• Uruguay• Zambia
• Armenia• Aruba• Australia• Austria• Belarus• Belgium• Bolivia• Brazil• Canada• Chile• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Denmark• Ecuador• El Salvador• Finland• France• Georgia• Germany• Greece• Guam • Hungary• India• Indonesia• Ireland• Japan• Jordan
• Kazakhstan• Kenya• Latvia• Lithuania• Macedonia• Malawi• The Netherlands• New Zealand• Nigeria• Norway• Papua New Guinea• Peru• Poland• Puerto Rico• Russia• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Korea• Spain• Sweden• Switzerland• Trinidad and Tobago• Turkey• Uganda• Ukraine• UK• Uruguay• Zambia
• Cyprus• Guam
• Australia• Botswana• Bulgaria• Canada• Chile• Denmark• Ecuador• Equatorial Guinea• Estonia• Finland• Ghana• Guam • India• Indonesia• Ireland• Jordan• South Korea• Latvia• Macedonia• Malawi• Malta• Namibia• The Netherlands• Norway• Papua New Guinea• Paraguay• Poland• Portugal• Puerto Rico• Romania• Singapore
• Slovak Republic• Slovenia• Switzerland• Thailand• Trinidad and Tobago• Uganda• UK• Uruguay
Other
• Nigeria: adjustment in debtors figures, arising from disagreements between customers about previously issued invoices, etc.• Pakistan: incorrect interpretation of law• Suriname: not applicable
15
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 7: Based on your experience, has the risk of penalties for VAT/GST non-compliance in the last three years increased, decreased or stayed the same?
Increased
Decreased
Stayed the same
Other
42
37
2
1
Based on your experience, has the risk of penalties for VAT/GST non-compliance in the last three years increased, decreased or stayed the same?
Audit outcomes
16
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Country breakdown (Question 7)
Increased Decreased Stayed the same Other
• Australia • Austria• Belgium • Bolivia• Brazil • Canada• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Estonia• France• Germany• Ghana• Greece• Guatemala• Hungary• India• Ireland• Jordan• Kazakhstan• Kenya• Macedonia• Malawi• Namibia • The Netherlands• New Zealand• Norway• Papua New Guinea• Poland• Portugal• Puerto Rico• Russia• Sint Maarten• South Africa• Spain• Thailand• Uganda• UK• Zambia
• Romania • Singapore
• Angola• Armenia• Aruba• Belarus• BES Islands• Botswana • Bulgaria• Chile• Denmark• Ecuador• El Salvador• Equatorial Guinea• Finland• Georgia• Indonesia• Italy• Jamaica• Japan• South Korea • Latvia• Lithuania• Luxembourg• Malta• Mexico• Nigeria• Pakistan• Paraguay• Peru• Slovak Republic• Slovenia• Suriname• Sweden• Switzerland• Trinidad and Tobago• Turkey• Ukraine• Uruguay
• Guam
17
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 8: Do the tax authorities exchange taxpayer data with other government bodies within your country?
15
56
10
1
Yes
No
Don't know
Other
Do the tax authorities exchange taxpayer data with other government bodies within your country?
Exchange of information
Country breakdown (Question 8)
Yes No Don’t know
• Armenia• Australia• Austria• Belarus• Belgium• Bulgaria• Canada• Croatia• Curacao• Cyprus• Czech Republic• Denmark• Ecuador• El Salvador• Equatorial Guinea• Estonia• Finland• Georgia• Ghana• Hungary• India• Indonesia• Ireland• Italy• Kazakhstan• Kenya• Latvia• Lithuania
• Luxembourg• Macedonia • Malta• Mexico• Namibia• The Netherlands• New Zealand• Norway• Pakistan• Papua New Guinea• Paraguay• Peru• Poland• Russia• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Africa• Spain• Thailand• Trinidad and Tobago• Turkey• Uganda• Ukraine• UK• Uruguay• Zambia
• Aruba• Bolivia• BES Islands• Brazil• Costa Rica• France• Germany• Guam • Guatemala• Japan• Jordan• Malawi• Puerto Rico• Sweden• Switzerland
• Angola• Botswana• Chile• China• Greece• Jamaica• Nigeria• Portugal• Romania• South Korea
Other
• Suriname: not applicable
18
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 9: Do the tax authorities in your country exchange taxpayer data with government bodies in other countries?
Yes
No
Don't know
51
15
16
Do the tax authorities in your country exchange taxpayer data with other government bodies in other countries?
Exchange of information
Country breakdown (Question 9)
Yes No Don’t know
• Armenia• Australia• Austria• Belarus• Belgium• BES Islands• Botswana• Bulgaria• Canada• Croatia• Curacao• Czech Republic• El Salvador• Equatorial Guinea• Estonia• Finland• Georgia• Germany• Ghana• Greece• Guatemala• Hungary• Indonesia• Ireland• Italy• Japan• Kazakhstan• Kenya
• Latvia• Lithuania• Luxembourg• Macedonia• Malta• The Netherlands• New Zealand• Norway• Poland• Portugal• Puerto Rico• Romania• Sint Maarten• Slovak Republic• Slovenia• Spain• Sweden• Switzerland• Thailand• Uganda• UK• Uruguay• Zambia
• Aruba• Angola• Aruba• Bolivia• Brazil• Chile• Costa Rica• France• Guam • Jordan• Malawi• Russia• Suriname• Trinidad and Tobago• Turkey• Ukraine
• China• Cyprus• Denmark• Ecuador• India• Jamaica• Mexico• Namibia• Nigeria• Pakistan• Papua New Guinea• Paraguay• Peru• Singapore• South Africa• South Korea
19
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 10: Do the tax authorities in your country encourage taxpayers to be open about their tax affairs in return for better treatment by the authority?
36
45
1
Yes
No
Other
Do the tax authorities in your country encourage taxpayers to be open about their tax affairs in return for better treatment by the authority?
Cooperative compliance
Other
• Greece: not applicable. There used to be incentives for voluntary disclosure (e.g., out-of-court settlements, and tax amnesty regimes were introduced from time to time), but no such incentives exist currently.
Country breakdown (Question 10)
Yes No
• Aruba• Australia• Botswana• Canada • Chile• Cyprus • Czech Republic • Denmark • El Salvador• Equatorial Guinea• Estonia• Georgia • Ghana• India• Indonesia• Ireland• Italy • Japan• Jordan • Kenya • Lithuania • Luxembourg• Malawi
• Malta• The Netherlands • New Zealand• Norway • Singapore• Spain• Sweden • Thailand• Trinidad and Tobago• Turkey • UK• Uruguay• Zambia
• Angola• Armenia• Austria• Belarus• Belgium• Bolivia• BES Islands• Brazil• Bulgaria• China• Costa Rica• Croatia• Curacao• Ecuador• Finland• France• Germany• Guam • Guatemala• Hungary• Jamaica• Kazakhstan• Latvia
• Macedonia• Mexico• Namibia• Nigeria• Pakistan• Papua New Guinea• Paraguay• Peru• Poland• Portugal• Puerto Rico• Romania• Russia• Sint Maarten• Slovak Republic• Slovenia• South Africa• South Korea• Suriname• Switzerland• Uganda• Ukraine
20
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 11: In the last five years, have you seen an increase in companies appointing a person responsible for VAT in your country?
45
37
Yes
No
In the last five years have you seen an increase in companies appointing a person responsible for VAT in your country?
Country breakdown (Question 11)
Yes No
• Armenia• Australia• Belgium• BES Islands• Botswana• Brazil• Canada• China• Curacao• Czech Republic• Denmark• Estonia• Finland• France• Germany• Hungary• India• Ireland• Italy• Jamaica• Jordan• Kazakhstan• Kenya
• Luxembourg• The Netherlands• Nigeria• Norway• Pakistan• Paraguay• Poland• Romania• Russia• Singapore• Sint Maarten• Slovak Republic• South Africa• Spain• Suriname• Sweden• Switzerland• Trinidad and Tobago• Turkey• Uganda• UK• Uruguay
• Angola• Aruba• Austria• Belarus• Bolivia• Bulgaria• Chile• Costa Rica• Croatia• Cyprus• Ecuador• El Salvador• Equatorial Guinea• Georgia• Ghana• Greece• Guam • Guatemala• Indonesia• Japan• South Korea• Latvia• Lithuania
• Macedonia• Malawi• Malta• Mexico• Namibia• New Zealand• Papua New Guinea• Peru• Portugal• Puerto Rico• Slovenia• Thailand• Ukraine• Zambia
VAT/GST compliance
21
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 12: In your experience, how long does it take to resolve a VAT/GST dispute through the courts?1
Less than 2 years
2–5 years
5–10 years
More than 10 years
Other
53
47
1
18
4
In your experience how long does it take to resolve a VAT/GST dispute through the courts?1
1 Respondents selected more than one answer
Dealing with disputes
1 Respondents selected more than one answer
22
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Country breakdown (Question 12)
Less than 2 years 2–5 years 5–10 years More than 10 years
• Armenia• Australia• Belarus• Belgium• BES Islands• Botswana• Bulgaria• China• Croatia• Curacao• Cyprus• Czech Republic• Denmark• El Salvador• Equatorial Guinea• Estonia• Finland• Georgia• Germany• Guam • Hungary• Indonesia• Ireland• Jordan• Kazakhstan• South Korea• Latvia
• Lithuania• Luxembourg• Macedonia• Malawi• Malta• Mexico• Namibia• The Netherlands• New Zealand• Nigeria• Pakistan• Peru• Poland• Portugal• Romania• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Africa• Sweden• Switzerland• Turkey• Uganda• Ukraine• UK
• Australia• Belgium• Botswana• China• Croatia• Curacao• Cyprus• Czech Republic• Denmark• El Salvador• Estonia• Finland• Georgia• Germany• Hungary• Ireland• Japan• Jordan• Kazakhstan• Kenya• South Korea• Latvia• Lithuania• Luxembourg
• Malta• Mexico• Namibia• The Netherlands• New Zealand• Pakistan• Paraguay• Peru• Poland• Portugal• Romania• Russia• Sint Maarten• Slovak Republic• Slovenia• South Africa• Spain• Sweden• Trinidad and Tobago• Turkey• Uganda• UK• Zambia
• Aruba• Austria• Bolivia• Brazil• Canada• Costa Rica• Ecuador• France• Greece• Guatemala• India• Italy• Jamaica• Norway• Paraguay• Spain• Thailand• Uruguay
• Chile
Other
• Angola: not applicable — there are currently no tax courts• Papua New Guinea: not applicable• Puerto Rico: not applicable • Suriname: not applicable
23
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 13: In your experience, are VAT/GST taxpayers in your country reluctant to take disputes to court?
28
5
1
48Yes
No
Don't know
Other
In your experience are VAT/GST taxpayers in your country reluctant to take disputes to court?
Dealing with disputes
Country breakdown (Question 13)
Yes No Don’t know
• Angola• Armenia• Aruba• Australia• Belarus• Belgium• Bolivia• BES Islands• Botswana• Brazil• Canada• China• Curacao• Cyprus• Czech Republic• Denmark• Equatorial Guinea• Estonia• France• Germany• Ghana• Greece• Guam • Ireland
• Jamaica• Kenya• Luxembourg• Macedonia• Malawi• Malta• Mexico• Namibia• The Netherlands• New Zealand• Nigeria• Papua New Guinea• Portugal• Puerto Rico• Romania• Singapore• Sint Maarten• Slovak Republic• South Africa• Suriname• Switzerland• Thailand• Uganda• Uruguay
• Bulgaria• Costa Rica• Croatia• Ecuador• El Salvador• Georgia• Guatemala• Hungary• India• Indonesia• Italy• Jordan• Kazakhstan• South Korea• Latvia• Lithuania• Norway• Pakistan• Paraguay• Poland• Russia• Slovenia• Spain• Trinidad and
Tobago
• Turkey• Ukraine• UK• Zambia
• Austria• Finland• Japan• Peru• Sweden
Other
• Chile: depends on the client’s circumstances
24
Questions and results
VAT/GST Compliance and Controversy Survey 2015
25VAT/GST Compliance and Controversy Survey 2015
Questions and results
Question 14: Other than going to court, how can taxpayers resolve VAT/GST disputes in your country?1
Tax authority review
Arbitration
Formal binding ruling
Informal ruling
Out-of-court settlement
Other
53
10
31
24
35
13
Other than going to court, how can taxpayers resolve VAT/GST disputes in your country?1
1 Respondents selected more than one answer
Dealing with disputes
Country breakdown (Question 14)
Tax authority review Arbitration
• Angola• Australia• Austria• Belarus• Belgium• Bolivia• BES Islands• Brazil• Canada• Chile• China• Curacao• Czech Republic• Denmark• Ecuador• El Salvador• Equatorial Guinea• France
• Georgia • Germany• Ghana• Greece• Guam • Guatemala• Hungary• Ireland• Italy• Jamaica• Jordan• Kazakhstan• Latvia• Luxembourg• Macedonia• Malawi• Malta• The Netherlands
• Nigeria• Papua New Guinea • Peru• Portugal• Puerto Rico• Singapore• Sint Maarten• Slovak Republic• South Korea• Spain• Suriname• Switzerland• Thailand• Trinidad and Tobago• Uganda• UK• Zambia
• Australia• Botswana• Japan• Malawi• The Netherlands• New Zealand• Portugal• South Africa• Trinidad and Tobago• UK
1 Respondents selected more than one answer.
26
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Country breakdown (Question 14)
Formal binding rulings Informal rulings Out-of-court settlement Other
• Aruba• Australia• Belgium• Botswana• Chile• China• Costa Rica• Curacao• Denmark• El Salvador• Estonia• Finland• France• Georgia• Hungary• India• Ireland• Italy• Japan• Kenya• Namibia• The Netherlands• New Zealand• Papua New Guinea• Poland• Puerto Rico• Singapore• Sint Maarten• Slovenia• South Korea• Spain• Sweden• Switzerland• Trinidad and Tobago• Zambia
• Aruba• Australia• Austria• Belgium• Bulgaria• Curacao• Cyprus• Czech Republic• Denmark• Germany• Hungary• Ireland• Japan• Jordan• Macedonia• Malta• The Netherlands• New Zealand• Puerto Rico• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Korea
• Armenia• Aruba• Australia• BES Islands• Canada• Croatia• Curacao• France• Germany• Guatemala• Ireland• Italy• Japan• Jordan• Kenya• Lithuania• Macedonia• Malawi• Malta• Mexico• Namibia• The Netherlands• New Zealand• Nigeria• Puerto Rico• Suriname• Trinidad and Tobago• Uganda• Ukraine• Uruguay• Zambia
• Bolivia• Hungary• Indonesia• Ireland• Norway• Pakistan• Papua New Guinea• Paraguay• Portugal• Romania• Russia• Turkey
27
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 15: How often does your country’s primary1 VAT/GST legislation change?
More than 2–3 times a year
2–3 times a year
Once a year
Every 2–3 years
Less frequently
Not applicable
7
17
23
8
26
1
How often does your country's primary1 VAT/GST legislation change?
1 The main VAT or GST act or similar laws
Frequency of changes
1 The main VAT or GST act or similar laws.
Country breakdown (Question 15)
More than 2–3 times a year
2–3 times a year Once a year Every 2–3 years Less frequently Not applicable
• Hungary• Jordan• Malta• Portugal• Puerto Rico• Romania• Ukraine
• Armenia• Canada• Croatia• Cyprus• Denmark• Estonia• France• Georgia• Greece• Italy• Kazakhstan• Lithuania• New Zealand• Poland• Russia• Slovenia• Spain
• Austria• Belarus• Belgium• Bulgaria• Czech Republic• Finland• Germany• India• Ireland• Japan• Kenya• Latvia• Luxembourg• Macedonia• The Netherlands• Norway• Pakistan• Singapore• Slovakia• South Africa• South Korea• Sweden• Thailand• Trinidad and Tobago• Uganda• UK
• Aruba• Australia• Brazil• Chile• Curacao• Ecuador• El Salvador• Switzerland
• Angola• BES Islands• Bolivia• Botswana• Costa Rica• Equatorial Guinea• Ghana• Guam• Guatemala• Indonesia• Jamaica• Malawi• Mexico• Namibia• Nigeria• Papua New Guinea• Paraguay• Peru• Sint Maarten• Suriname• Turkey• Uruguay• Zambia
• China
28
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 16: How often does your country’s secondary1 VAT/GST legislation change?2
More than once a month
5–12 times a year
2–4 times a year
Once a year
Less frequently
Not applicable
6
18
22
16
20
3
How often does your country’s secondary1 2 VAT/GST legislation change?
1 Regulations, local legislation, bylaws, statutory instruments or similar2 Respondents selected more than one answer
1 Regulations, local legislation, bylaws, statutory instruments or similar.2 Respondents selected more than one answer.
Country breakdown (Question 16)
More than once a month
5–12 times a year 2–4 times a year Once a year Less frequently Not applicable
• Belgium• France• Germany• Greece• Indonesia• Jordan
• Armenia• Brazil• Cyprus• Finland• France• India• Indonesia• Italy• Lithuania• Malta• Pakistan• Portugal• Romania• Slovakia• Sweden• Switzerland• Ukraine• UK
• Austria• Canada• Croatia• Czech Republic• Denmark• Estonia• Georgia• Ireland• Kazakhstan• Luxembourg• Norway• Paraguay• Poland• Puerto Rico• Russia• Singapore• Slovenia• South Korea• Thailand• Turkey
• Australia• Belarus• Bulgaria• China• Curacao• El Salvador• Hungary• Japan• Kenya• Latvia• Macedonia• Malawi• Spain• Trinidad and Tobago• Uruguay• Zambia
• Angola• Aruba• BES Islands• Bolivia• Botswana• China• Costa Rica• Ecuador• Equatorial Guinea• Ghana• Guam• Guatemala• Mexico• Namibia• The Netherlands• New Zealand• Nigeria• Papua New Guinea• Sint Maarten• South Africa• Suriname• Uganda
• Chile• Jamaica• Peru
Frequency of changes
29
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 17: How easy is it for taxpayers to access the applicable rules?
Consolidated legislation, including all amendments, is published online
Consolidated legislation, including all amendments, is published in a print format
The amendments are published online
The amendments are published in a print format
43
24
29
6
How easy is it for tax payers to access the applicable rules?1
1 Respondents selected more than one answer
Publication of legislation
30
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Country breakdown (Question 17)
Consolidated legislation, including all amendments, is published online
Consolidated legislation, including all amendments, is published in a print format
The amendments are published online
The amendments are published in a print format
• Angola• Armenia• Aruba• Australia• Austria• Belarus• Belgium• Botswana• Brazil• Bulgaria• Canada• Czech Republic• Ecuador• El Salvador• Estonia• Finland• France• Germany• Hungary• India• Indonesia• Italy• Japan• Jordan• Kenya• Lithuania• Luxembourg• Mexico• The Netherlands• New Zealand• Norway
• Peru• Puerto Rico• Singapore• South Korea• Spain• Switzerland• Thailand• Trinidad and Tobago• Turkey• Uganda• Ukraine• Uruguay
• Armenia• Brazil• Croatia• Ecuador• Germany• Ghana• Greece• Kenya• Mexico• Portugal
• Armenia• BES Islands• Bolivia• Brazil• Canada• Chile• China• Costa Rica• Denmark• Ecuador• Georgia• Germany• Guam• Guatemala• Ireland• Kazakhstan• Latvia• Macedonia• Malawi• Malta• Norway• Pakistan• Paraguay• Poland• Russia• Slovakia• Slovenia• Sweden• UK
• Armenia• Brazil• Canada• Costa Rica• Curacao• Cyprus• Ecuador• Equatorial Guinea• Germany• Guatemala• Jamaica• Kazakhstan• Latvia• Namibia• Nigeria• Papua New Guinea• Peru• Romania• Russia• Sint Maarten• Slovakia• South Africa• Suriname• Zambia
31
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 18: If changes to the rules for primary1 legislation are planned, are interested stakeholders2 involved in the process?3
Yes, formal mandatory consultation
Yes, formal discretionary consultation
Yes, informal consultation
No consultation
Not applicable
10
30
10
39
1
If changes to the rules for primary1 legislation are planned, are interested stakeholders2 involved in the process?3
1 The main VAT or GST act or similar laws2 Businesses, sectors, taxpayers, tax advisors, academics, etc.3 Respondents selected more than one answer
Country breakdown (Question 18)
Yes, formal mandatory consultation
Yes, formal discretionary consultation Yes, informal consultation No consultation Not applicable
• Croatia• Indonesia• Kenya• Norway• Poland• Slovakia• Slovenia• Sweden• Switzerland• Ukraine
• Armenia• Australia• Austria• Botswana• Canada• Cyprus• Czech Republic• Denmark• Finland• France• Germany• Ghana• Ireland• Italy• Jamaica• Japan• Kazakhstan• Latvia• Luxembourg• Malawi• New Zealand• Papua New
Guinea• Portugal
• Puerto Rico• Romania• Russia• Singapore• Trinidad and
Tobago• Turkey• UK
• Angola• Armenia• Aruba• Belarus• Belgium• Bolivia• Bulgaria• Chile• Curacao• Ecuador• El Salvador• Equatorial
Guinea• Estonia• Georgia• Germany• Greece• Guam• Hungary• India• Jordan• Lithuania• Macedonia• Malta
• Namibia• The Netherlands• Nigeria• Pakistan• Paraguay• Portugal• Romania• Russia• Sint Maarten• South Korea• Spain• Suriname• Thailand• Uganda• Uruguay• Zambia
• BES Islands• Brazil• Costa Rica• Guatemala• Mexico• Norway• Peru• Sint Maarten• South Africa• South Korea
• China
Consultation
1 The main VAT or GST act or similar laws.2 Businesses, sectors, taxpayers, tax advisors, academics, etc.3 Respondents selected more than one answer.
32
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 19: If changes to the rules for secondary1 legislation are planned, are interested stakeholders2 involved in the process?3
Yes, formal mandatory consultation
Yes, formal discretionary consultation
Yes, informal consultation
No consultation
5
17
37
29
If changes to the rules for secondary1 legislation are planned, are interested stakeholders2 involved in the process?3
1 Regulations, local legislation, bylaws, statutory instruments or similar2 Businesses, sectors, taxpayers, tax advisors, academics, etc.3 Respondents selected more than one answer
Country breakdown (Question 19)
Yes, formal mandatory consultation
Yes, formal discretionary consultation Yes, informal consultation No consultation
• Norway• Poland• Puerto Rico• Slovenia• Ukraine
• Australia• Austria• Botswana• Canada• Croatia• Cyprus• Czech Republic• Finland• France• Georgia• Germany• Ghana• Indonesia• Ireland• Italy• Jamaica• Kenya• Latvia• Luxembourg• Malawi• New Zealand• Papua New
Guinea• Portugal
• Romania• Singapore• Sweden• Trinidad and
Tobago• Turkey• UK
• Angola• Armenia• Belarus• Belgium• Bolivia• Bulgaria• Chile• China• Curacao• Denmark• El Salvador• Equatorial
Guinea• Estonia• Germany• Greece• Guam• Hungary• India• Japan• Kazakhstan• Lithuania• Malta• The Netherlands
• Nigeria• Paraguay• Portugal• Romania• Russia• Sint Maarten• Slovakia• South Korea• Spain• Suriname• Switzerland• Thailand• Uruguay• Zambia
• Aruba• BES Islands• Brazil• Costa Rica• Ecuador• Guatemala• Jordan• Macedonia• Mexico• Norway• Pakistan• Peru• Sint Maarten• South Africa• South Korea• Thailand• Uganda
1 Regulations, local legislation, bylaws, statutory instruments or similar.2 Businesses, sectors, taxpayers, tax advisors, academics, etc.3 Respondents selected more than one answer.
Consultation
33
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 20: Can taxpayers resolve uncertainty about their specific circumstances by asking for a tax authority ruling?1
Yes, formal rulings are given
Yes, informal rulings are given
No rulings are given
75
4
12
Can taxpayers resolve uncertainty about their specific circumstances by asking for a tax authority ruling?1
1 Respondents selected more than one answer
Resolving uncertainty
1 Respondents selected more than one answer.
34
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Country breakdown (Question 20)
Yes, formal rulings are given Yes, informal rulings are given
No rulings are given
• Angola• Armenia• Aruba• Australia• Austria• Belgium• BES Islands• Bolivia• Botswana• Brazil• Bulgaria• Canada• Chile• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Denmark• Ecuador• El Salvador• Equatorial Guinea• Estonia• Finland• France• Georgia• Germany• Ghana• Greece• Guam• Guatemala• Hungary• India• Indonesia• Ireland• Italy• Jamaica
• Japan• Jordan• Kenya• Latvia• Lithuania • Malawi• Malta• Mexico• Namibia• The Netherlands• New Zealand• Nigeria• Norway• Pakistan• Papua New Guinea• Paraguay• Poland• Portugal• Puerto Rico• Romania• Russia• Singapore• Sint Maarten• Slovenia• South Africa• South Korea• Spain• Sweden• Switzerland• Thailand• Trinidad and Tobago• Turkey• Uganda• Ukraine• UK• Uruguay• Zambia
• Austria• China• Czech Republic• Ecuador• Ireland• Kazakhstan• Latvia• Macedonia• Romania• Singapore• Slovakia• South Korea
• Belarus• Luxembourg• Peru• Suriname
35
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 21: How do the tax authorities impose penalties for errors following a change in legislation?1
Penalties are applied in full, as normal
Penalties are waived or reduced for all taxpayers for a specific period of time
Penalties may be waived or reduced at the tax authorities' discretion
48
35
4
How do the tax authorities impose penalties for errors following a change in legislation?1
1 Respondents selected more than one answer
Country breakdown (Question 21)
Penalties are applied in full, as normal Penalties are waived or reduced for all taxpayers for a specific period of time
Penalties may be waived or reduced at the tax authorities’ discretion
• Armenia• Australia• Austria• Belarus• BES Islands• Bolivia• Brazil• Bulgaria• Canada• Chile• Cyprus• Czech Republic• Ecuador• El Salvador• Equatorial Guinea• France• Germany• Ghana• Greece• Indonesia• Ireland• Italy• Jamaica• Japan
• Jordan• Kazakhstan• Kenya• Latvia• Lithuania• Macedonia• Mexico• New Zealand• Pakistan• Paraguay• Peru• Poland• Portugal• Romania• Russia• Slovakia• South Africa• South Korea• Spain• Turkey• Uganda• Ukraine• UK• Uruguay
• Angola• Canada• France• Latvia
• Aruba• Belgium• Botswana• Canada• China• Costa Rica• Croatia• Curacao• Denmark• Estonia• Finland• France• Georgia• Guam• Guatemala• Hungary• India• Luxembourg• Malawi• Malta• Namibia• The Netherlands• Nigeria• Norway
• Papua New Guinea• Puerto Rico• Singapore• Sint Maarten• Slovenia• Suriname• Sweden• Switzerland• Thailand• Trinidad and
Tobago• Zambia
Consequences of errors
1 Respondents selected more than one answer.
36
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Question 22: How do the tax authorities deal with errors that have been voluntarily disclosed?1
No penalty is imposed and no interest applies
No penalty is imposed, but interest applies to tax underpayments
Reduced penalties are imposed
Penalties are applied in full
Tax authority discretion
3
31
16
26
8
How do the tax authorities deal with errors which have been voluntarily disclosed?1
1 Respondents selected more than one answerCountry breakdown (Question 22)
No penalty is imposed and no interest applies
No penalty is imposed, but interest applies to tax underpayments
Reduced penalties are imposed
Penalties are applied in full
Tax authority discretion
• Cyprus• Denmark• Singapore
• Armenia• Austria• Belarus• Belgium• Botswana• Canada• Croatia• Czech Republic• Estonia• Finland• Georgia• Hungary• India• Japan• Kazakhstan• Latvia• Lithuania• Macedonia• New Zealand• Norway• Pakistan• Poland• Puerto Rico• Russia• Singapore• Slovenia
• Spain• Sweden• Switzerland• Turkey• Uganda
• Angola• BES Islands• Brazil• Chile• China• Costa Rica• Curacao• El Salvador• Equatorial Guinea• Greece• Guatemala• Ireland• Italy• Malta• The Netherlands• Norway• Papua New Guinea• Paraguay• Peru• Portugal• Sint Maarten• South Korea• Thailand• Ukraine• UK• Zambia
• Bolivia• Bulgaria• Ecuador• Ghana• Guam• Indonesia• Jamaica• Jordan• Kenya• Mexico• Namibia• Nigeria• Romania• Slovakia• South Africa• Uruguay
• Aruba• Australia• France• Germany• Luxembourg• Malawi• Suriname• Trinidad and Tobago
1 Respondents selected more than one answer.
Consequences of errors
37
Questions and results
VAT/GST Compliance and Controversy Survey 2015
Questions and results
38 VAT/GST Compliance and Controversy Survey 2015
Global Director – Indirect Tax
Gijsbert Bulk+31 88 40 [email protected]
VAT/GST
Americas
Jeffrey N. Saviano+1 212 773 0780 (New York)+1 617 375 3702 (Boston)[email protected]
Jean-Hugues Chabot+1 514 874 [email protected]
Europe, Middle East, India and Africa (EMEIA)
Kevin MacAuley+44 207 951 [email protected]
Asia-PacificRobert Smith+86 21 2228 [email protected]
Global Trade
William Methenitis+1 214 969 [email protected]
Neil Byrne+353 1 221 2370
Contacts
39
Questions and results
VAT/GST Compliance and Controversy Survey 2015
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About EY’s Indirect Tax servicesIndirect taxes, ranging from value-added tax (VAT) and customs duties to environmental levies, affect the supply chain and the financial system. They pose unique challenges to multinational tax functions since they must be managed accurately and in real time. These often invisible taxes can have significant impacts — on cash flow, absolute costs and risk exposures.
Thanks to our network of dedicated Indirect Tax professionals, who share knowledge and ideas, we can provide seamless, consistent service throughout the world and help you deal effectively with cross-border issues. These include advising on the VAT treatment of new and complex transactions and supplies, and helping resolve classification or other disputes and issues with the authorities.
We provide assistance in identifying risk areas and sustainable planning opportunities for indirect taxes throughout the tax life cycle. We can provide you with effective processes to help improve your day-to-day reporting for indirect tax, reducing attribution errors and costs, and making certain indirect taxes are handled correctly.
We can support full or partial VAT compliance outsourcing, help identify the right partial exemption method and review accounting systems. Our customs and international trade teams can help you manage customs declarations, audit and review product classifications, and evaluate import and export documentation. Our globally integrated teams can give you the perspective and support you need to manage indirect taxes effectively.
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