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S.No.
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Department functions
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Quantity measures
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Timeliness and quality measures
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|
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1
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Registration and filing compliance
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- Number of new registrants
- Number of non-filers by tax type
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- Average time to complete new
- registration
- Average time to resolve non-
- filer case
- Late penalties assessed
- Accuracy of taxpayer register
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2
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Taxpayer services and education
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- Total Number of taxpayers assisted
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- Telephone
- Walk-in Written correspondence
- E-mail
- Internet site hits
- Number of advisory visits
- Number of educational seminars
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- Average taxpayer wait time for service
- Average time to respond to written taxpayer requests
- Accuracy of responses provided Utility of visits and seminars (determined
by surveys)
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|
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3
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Returns processing and payment
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- Number of returns processed, by tax type
- Number of refunds issued, by tax type Percentage of returns filed electronically
Percentage of returns filed by paper Number of payments processed (manually and
electronic)
- Total value of payments processed
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- Average processing time
- Average number of days to issue a refund
- Return processing accuracy/error rate
- Payment processing accuracy/error rate
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4
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Arrears collection
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- Total value of arrears collected
- Total number of collection cases closed
- Total number of taxpayers contacted
- Total resources (person years) assigned
- Average annual collection per person year
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- Average age of collection cases Percentage of cases resolved within X months
- Collection case quality (based on specific scoring tools)
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5
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Audit and investigations
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- Number of audits completed by tax type (and by taxpayer segment where applicable)
-
- Simple
- Comprehensive
- Thematic
- etc
- Additional tax assessed by audit, by tax type
- Total resources (person years) assigned
- Additional tax assessed per person year Number of investigations completed
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- Average time to complete audit
- by type of audit
- Audit quality (based on specific
- scoring tools)
- Average time to complete an
- investigation
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6
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Appeals
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- Total number of appeals cases closed
- Total resources (person years) assigned
- Value of adjustments on appeal
- Number of cases heard by courts
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- Average length of appeals case
- Appeals case quality (based on specific scoring tools)
- Degree to which legal deadlines are me
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