L’OCDE recommande le soutien aux payeurs de taxes

20 Avr

Nous avons demandé par décret spécial au gouvernement du  Québec de reporter la date d’échéance de dépôt d’une demande de révision (DDR) de l’évaluation foncière d’une résidence et d’un commerce. Nous avons demandé à la Ville de Montréal de changer sa position et d’appuyer notre position. Nous allons redemander cela ce soir 20 avril au Conseil municipal par des questions en ligne.

Et voilà que l’OCDE fournit un appui majeur à de telles requêtes. Le texte suivant en fait foi. Même aux USA, le contribuable peut faire une demande individuelle de report d’échéance pour ses impôts!


Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers, 10 avril 2020

« The examples contained in this document are grouped under the following headings. (Further categories or sub-categories may be added to over time as more examples are provided.)

Additional time for dealing with tax affairs, including consideration of:

o Extension of filing and tax payment deadlines

o Remitting penalties and interest

o Deferral of tax payments

o Easier access to debt payment plans and extension of plan duration

o Suspension of debt recovery

Quicker refunds to taxpayers

Temporary changes in audit policy and ways to provide quicker tax certainty

Enhanced taxpayers services and communication initiatives. » Page 5

« In many countries, the COVID-19 outbreak falls within the period in which income tax return filing and payments are due. In addition, many taxpayers have to regularly file and pay employer withholding taxes (e.g. PAYE) and VAT or sales taxes. » ….page 9

« This may be particularly important where taxpayers require the assistance of intermediaries or specialised staff and systems to file returns. Remote working may make this impossible for some taxpayers, for example for system security and access reasons, and key staff may not always be available due to illness or caring responsibilities. » page 9

« United States : The due date for filing Federal income tax returns is automatically extended from 15 April 2020, to 15 July 2020. Taxpayers who need additional time to file beyond 15 July 2020, can file a request for a filing extension. » Page 18

« Enhanced services and communication initiatives

… To deal with the particular issues raised by COVID-19, administration may wish to consider putting in place dedicated web pages, media strategies, hotlines (possibly with call-back facilities), changes to mobile applications, the updating of virtual assistants etc. as well as considering how they might get messages out through intermediaries.

Tax administrations may also want to undertake analysis of the different concerns expressed by taxpayers which can feedback into consideration of where additional measures (administration or policy) might be useful. It will also be important to carefully monitor issues with particular services (such as long wait times on telephone lines) and to consider the development of additional messaging (such as FAQs) or one-to-many interventions and, where possible, changes to the times that services are available.

Tax administration may also wish to consider whether some staff can be redeployed to assist where there are very high demands on a particular service. Tax administrations may also wish to consider how the measures that they are taking can be best communicated to digitally disadvantaged taxpayers and how they can be most easily taken up, for example through use of the telephone, fax machines, post or through communication by family members etc. » Page 53

%d blogueueurs aiment cette page :