Post implementation review Goods and Services Tax
Produced by the
Income Tax (Treasury and Exchequer)
Authored by
HMRC
and published on
01 Jan 2009
Cost: £2,271.00
Summary
The terms of reference for the review completed by HMRC covered:
- the initial experience (mainly for the business community and revenue agencies
- relevant documentation including the GST Law and Customs legislation
- business support systems (including ICT) in Income Tax and Customs
- resources, including staff levels, deployed by Income Tax and Customs and
training provided
- performance of both Departments in terms of Returns received, revenue
receipts, refunds made and services offered to the business community comparing as appropriate to other jurisdictions
- control systems currently in place to identify any opportunities for fraud
- public Information available to taxpayers and general public.
Post implementation review Goods and Services Tax (size 125kb)
gov.je