2. Desired Outcome of POA 1
All businesses, individuals and other entities that are required to
register are included in the taxpayer registration database.
Information in database is complete, accurate and up-to-date
• Taxpayer registration and numbering are the fundamental first steps in
administering taxes
• Registering and numbering each taxpayer underpins key administrative
processes associated with filing, payment, assessment, collection and
dispute resolution.
3. International
Good Practice
in Taxpayer
Registration
Accurate and
reliable
information on
taxpayers Updated taxpayer
data cleaned of
inactive or
duplicate records
Dormant records
are identified and
segregated for
follow up action
IT system
provides
complete view of
taxpayer data to
frontline staff
IT system provides
national view of
taxpayer data for
management
information
IT system
interfaces with
other sub-systems
(filing, payment
processing, etc.)
Able to generate
pre-filled returns or
estimated
assessments
Unique taxpayer
identification
numbers -TIN
Program for
detection of
unregistered
taxpayers
4. P1-1: Accurate and reliable taxpayer
information
M1
Adequacy of
Information
Accuracy of
Information
P1-2: Knowledge
of potential
taxpayer base
M1
Extent of initiatives
to detect
unregistered
businesses and
individuals
Performance Indicators for POA 1
Dimensions
High Level Indicators
5. Scoring P1-1-1: Adequacy of Information
A
Registration
database
includes all
relevant details
of taxpayer Registration
database is
centralized and
computerized
Each registered
taxpayer has a
unique high
integrity TIN
IT system provides
a full view of
taxpayer for
frontline staff
IT system
provides country-
wide view for
management
information
IT system
interfaces with
other IT sub-
systems
IT system
provides audit
trail of user
access
IT system
generates tax
declarations
and
enforcement
lists
IT system
provides secure
access for
taxpayer
registration and
updates
6. Scoring P1-1-1: Adequacy of Information
B
Registration
database
includes all
relevant details
of taxpayer Registration
database is
centralized and
computerized
Registered
taxpayers have
more than one
TIN but these
are linked
IT system provides
a full view of
taxpayer for
frontline staff
IT system
provides country-
wide view for
management
information
IT system
interfaces with
other IT sub-
systems
IT system
allows
deregistration
and archive of
information
IT system
generates tax
declarations
and
enforcement
lists
IT system
provides secure
access for
taxpayer
registration and
updates
7. Scoring P1-1-1: Adequacy of Information
C
Registration
database
includes all
relevant details
of taxpayer
Registration
database is
computerized
BUT
decentralized
Taxpayers have
more than one
TIN but these are
linked at the
decentralized
level
IT system provides
a full view of
taxpayer BUT at a
decentralized level
IT system provides
decentralized view
for management
information
IT system
interfaces with
other
decentralized
IT sub-systems
IT system allows
decentralized
deregistration
and archive of
information
IT system
generates tax
declarations
and
enforcement
lists
IT system
provides secure
access for
taxpayer
registration and
updates
8. Scoring P1-1-2: Accuracy of Information
Information
A
Identification and
segregation of
dormant records
(stop filers,
recalcitrant
taxpayers) for follow
up action
Identification and
removal of inactive
taxpayers (dead
persons, defunct
business), duplicate,
false and invalid
records
Checking
authenticity and
proof of identity as
well as legal basis
of registrant
Routine verification
of information held
in the database
through third party
cross checking
Management and
audit reports
indicate accuracy
of the registration
database
9. Scoring P1-1-2: Accuracy of Information
Information
B
Identification and
segregation of
dormant records
(stop filers,
recalcitrant
taxpayers) for follow
up action
Identification and
removal of inactive
taxpayers (dead
persons, defunct
business), duplicate,
false and invalid
records
Checking
authenticity and
proof of identity as
well as legal basis
of registrant
Verification of
information through
third party cross
checking is done on
a case-by-case basis
Management and
audit reports
indicate accuracy
of the registration
database
10. Scoring P1-1-2: Accuracy of Information
Information
C
Identification and
segregation of
dormant records
(stop filers,
recalcitrant
taxpayers) is ad hoc
Ad hoc identification
and removal of
inactive taxpayers
(dead persons,
defunct business),
duplicate, false and
invalid records
Checking
authenticity and
proof of identity as
well as legal basis
of registrant is
done on an ad hoc
basis
Verification of
information through
third party cross
checking is done on
a case-by-case basis
Management and
audit reports either
unavailable or
indicate low level of
accuracy of the
registration database
11. A
Systematic use of
third party
information sources
Program of
inspections and
field survey of
business premises
and traders
Reports show actions
and results in
detecting unregistered
businesses and
individuals
Scoring P-1-2: Knowledge of potential taxpayers
12. B
Systematic use of
third party
information sources
Program of
inspections and
field survey of
business premises
and traders
Reports show actions
and results in
detecting unregistered
businesses and
individuals
Scoring P-1-2: Knowledge of potential taxpayers
13. C
Systematic use of third
party information
sources
Program of
inspections and field
survey of business
premises and traders
Reports show ad hoc
actions and results in
detecting
unregistered
businesses and
individuals
Scoring P-1-2: Knowledge of potential taxpayers
14. Table 5
of the Field
Guide
Checklist of Questions and Evidence for POA 1
