The law should include provisions for an internal investigative division within the tax administration. The purpose of this department should be to ensure that the IRS acts fairly and honestly. The internal investigation service could, like the administration`s complaints department, report to someone outside the tax authority, perhaps to the general counsel of the Department of Finance. A cooperation contract would be entered into at the request of the subject and would apply for an indeterminate period, but could be terminated at any time at the request of the subject. The general rules for returns (for example. B who must sign the referral and procedures for extending the reporting period) may be contained in the General Tax Administration Act24.24 Specific tax laws should set the filing period and indicate who is required to file.25 Another way to facilitate dispute resolution is to reduce the penalty in the event of early resolution. For example, the fine could be reduced by 50 per cent if an agreement is reached during the management phase and by 25 per cent in the early stages of the process.132 students learn how to manage a First Nation and/or a local tax administration system focused on tax reporting and billing, collection and enforcement of local income. Best practices for systems across Canada are presented at the same time as regulatory requirements related to the First Nations Fiscal Management Act (FMA). A great deal of time is spent using the Specialized Tax Administration System (CAS) of the First Commission on National Taxes (FNTC) for local tax administration. Three credits.
For example, banks may not only be required to withhold and transfer taxes on periodic payments, such as interest, but also to establish and file tax returns other than payments from the bank itself. See Carlos A. Silvani – Alberto H.J. Radano, reform of tax administration in Bolivia and Uruguay, in Improving Tax Administration in Developing Countries, supra note 2, at 19, 29, 54-56; Charles E. McClure, Jr. – Santiago Pardo R., Improving the Administration of the Colombian income Tax, 1986-88, in id. In the absence of a self-assessment system, part of the tax reporting and accountability effort can naturally be transferred to the administration. However, given the limited administrative resources in developing countries, this idea does not seem to make sense. This certificate consists of eight courses that provide a general understanding of the problems in the administration of the First Nation property tax and is intended for the First Nation Property Tax Manager 13. (1) The Nisga`a Nation will ensure, for each year covered by this agreement, that the Minister of National Revenues has and can exercise all the powers of the Nisga Nation for the management and enforcement of the Nisga`a Act or the recovery of the sums to be paid under the Nisga`a Act, all of which will operate at the same time as the federal law, but not in cessation. The law should expressly authorize the tax authorities to use other methods to determine or verify the amount owed, whether it is income, VAT or other taxes32. As a general rule, it is probably preferable not to have specific rules solely for tax issues, unless there is a concrete and compelling reason.
William of Occam, the great English philosopher of nature of the 14th century, said: „[d]o Do not multiply entities unnecessarily.” 11 This makes things more complicated than they should be. If tax legislation is contained in other statutes, it may be advantageous to refer to these laws in the text of the Tax Administration Act. In some cases, it may be preferable to amend existing legislation to reflect the unique problems of the tax administration.