206 – 6. OPERATIONAL PERFORMANCE OF REVENUE BODIES
Telephony inquiries (handled by IVR)
Significant IVR volumes were reported by over a dozen countries; on the other hand, some 15 countries responded that such technology is not used in their administration of the tax system.
Telephony inquiries answered
A larger number of revenue bodies reported “telephony inquiries” volume information; while these data also show a significant variation in the relative level of calls answered by revenue body staff – using the benchmark “calls answered per 100 citizens” for both 2010 and 2011 – these variations in rates may in part be explicable by differences in roles and the range of taxes administered by the revenue bodies concerned, for example: 1) some revenue bodies (e.g. Canada, New Zealand, and Netherlands) have significant non-tax functions (e.g. the administration of welfare-related responsibilities); and 2) some revenue bodies administer a broader array of taxes (e.g. taxes on real property and motor vehicles).
Although not examined in detail the raw data volumes for a few countries suggests a significant gap (i.e. 25%) between “phone demand” (as measured by the volume of calls received (other than those dealt with by IVR) and phone calls answered by call centre staff (e.g. Brazil, Finland, Italy, New Zealand, United Kingdom, and United States).
Written (paper) correspondence
Most revenue bodies do not appear to monitor this demand and there was not enough data reported to make comparisons across a reasonably large number of countries.
Written (email) correspondence
Volume data for this channel showed wide variation in absolute terms, but volumes generally are skewed to relatively small amounts (i.e. under 200 000 per annum); significant usage was reported for 2011 by Denmark (350 000), France (4 150 000), Mexico (1 600 000), New Zealand (700 000), and Sweden (400 000).
Internet usage
The data volumes reported for this channel vary enormously and require further investigation to test their comparability before drawing any conclusions
Are you being served? Revenue bodies’ use of service delivery standards
In a “taxpayer service delivery” context, quality has many dimensions (e.g. timeliness, accuracy of advice, and ease of access to information) and an exhaustive study of the approaches and performance of revenue bodies in this regard is beyond the scope of this series. For comparative purposes, this series focuses on a few of the more mainstream (and voluminous) areas of service provided by revenue bodies – the volumes of “service demand” work received, the standards that have been set for “timeliness”, and the level of performance achieved in relation to those standards.
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013
6. OPERATIONAL PERFORMANCE OF REVENUE BODIES – 207
Reflecting their commitment to accountability and good levels of performance, some revenue bodies have developed formal service delivery standards for their main servicerelated activities (e.g. processing income tax returns and VAT refunds, and answering phones). In some countries, these standards are published in official documents while there is an accounting for the performance achieved in practice in annual performance reports etc. (An example of such reporting is provided in Box 3.2 in Chapter 3.) Generally speaking, responsiveness as a key criterion for taxpayers in the context of what constitutes “good service” and this is reflected in the system of formal standards used by some revenue bodies.
Tables 6.6 to 6.9 provide information for eight specific areas of service delivered by revenue bodies – the actual performance standard used in practice and the level of performance achieved in 2011. The specific areas of service are: 1) and 2) Processing PIT returns with refunds-paper and e-filed; 3) Processing VAT returns with refunds; 4) Sending a substantive response to a written letter on a routine matter; 5) Dealing with face-to- face enquiries at tax offices; 6) Answering taxpayers’ telephone inquiries; 7) Resolving taxpayers complaints; and 8) Registering a new business taxpayer.
The key findings and observations from the data reported in these tables are as follows:
The practice of establishing service standards and measuring the performance achieved against them remains a relatively immature practice across surveyed revenue bodies, with no more than half of surveyed countries having a comprehensive set of standards for the areas of service delivery identified.
For the areas of service delivery surveyed, standards most frequently existed for the processing of VAT refunds and written inquiries, answering telephone inquiries, and handling taxpayers’ disputes; standards were less frequently reported for the processing of income tax returns and registering a new business.
For some areas of service delivery, the standards applied (and levels of service achieved) vary quite significantly (e.g. processing of VAT refunds).
Survey data from a number of revenue bodies provide examples of responsive standards and high standards of performance.
Survey responses revealed numerous examples of what might be considered as responsive service standards and outstanding levels of performance and a sample of these are set out in Table 6.10.
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013
208 – 6. OPERATIONAL PERFORMANCE OF REVENUE BODIES
Table 6.6. Service standards/performance in 2011: Income tax returns
(Countries only shown where an administrative standard is applied in practice)
|
Processing PIT returns-paper returns |
Processing PIT returns-electronically filed returns |
||
Country |
Standard set for processing |
Result |
Standard set for processing |
Result |
|
|
|
|
|
OECD countries |
|
|
|
|
Australia |
80% processed in 42 days |
93.9% |
94% in 14 days |
82.7% |
Austria |
Process within an average of 24 days/1 |
18.4 days |
Process in an average of 24 days/1 |
18.4 days |
Canada |
100% in average of 4-6 weeks |
3.9 weeks |
100% in average of 2 weeks |
1.7 weeks |
Chile |
Varies/1 |
100% |
Varies./1 |
100% |
Denmark |
100% processed in 6 weeks |
99% |
100% processed in 6 weeks |
99% |
Estonia |
- |
- |
5 working days (unless inquiry needed) |
100% |
Hungary |
(Law requires processing in 30 days) |
96%/ 98% |
(Law requires processing in 30 days) |
89% |
Ireland |
80% processed in 10 working days; 100% |
100% in 5 working days |
||
Japan |
in 20 working days |
95.7% |
90% in 6 weeks |
(in paper) |
90% in 6 weeks |
||||
Korea |
100% in 30 days |
n.avail |
100% in 30 days |
n.avail |
Netherlands |
98-100% filed before 1 April paid by 1 July |
99.3% |
98-100% filed before 1 April paid by 1 July |
99.3% |
New Zealand |
80% within 4 weeks |
86.3% |
(Same as paper – no separate standard) |
100% |
Poland |
All in 3 months |
100% |
All in 3 months |
|
Portugal |
- |
- |
Returns processed in average of 20 days |
17.5 days |
Spain |
Average time of processing: 32 days |
32 days |
Average time of processing: 32 days |
32 days |
United States |
100% in 40 days |
99.4% |
/1 |
/1 |
Non-OECD countries |
(See notes/1.) |
/1 |
(See notes/1) |
/1 |
Hong Kong, China |
||||
Lithuania |
100% processed before 31 July where filed |
99.9% |
100% processed before 31 July where filed |
99.9% |
Malaysia |
before 1 May |
97.7% |
before 1 May |
98.9% |
Process 100% within 90 days of filing |
Process 100% within 30 days of filing |
|||
Singapore/1 |
Process 100% of refund in 30 days |
100% |
Process 100% of refunds in 30 days |
100% |
For notes indicated by “/ (number)”, see Notes to Tables section at the end of the chapter, p. 229.
Table 6.7. Service standards and performance in 2011: VAT refunds and correspondence
(Countries only shown where an administrative standard is applied in practice)
|
Processing VAT returns with refunds (all) |
Sending substantive reply to written correspondence |
||
Country |
Standard set for processing |
Result |
Standard set for processing |
Result |
|
|
|
|
|
OECD countries |
|
|
|
|
Australia |
92% in 14 days (e-filed), 85% in 14 days |
98, 97.7% |
85% in 28 days |
90.1% |
Austria |
(paper) |
20.5 (ave) |
Within 8 weeks (2 weeks for wage tax) |
n.a |
Process within an average of 25 days |
||||
Canada |
95% in 30 calendar days/1 |
90% |
/2 |
- |
Chile |
/1 |
98% |
- |
- |
Denmark |
100% processed in 2 weeks |
99% |
Basic email-80% in 5 days; other |
70%, 86% |
Estonia |
5 working days |
100% |
decisions-90% in 90 days |
n.a. |
5 work days |
||||
Finland |
- |
- |
In 2 days (Internet inquiries) |
Achieved |
France |
80% are processed in 30 days |
89.5% |
65% processed in 15 work days |
90.9% |
Hungary |
(Law requires processing in 30 days) |
- |
30 work days |
n.a |
Ireland |
80% processed in 10 working days; 100% |
83%, 95% |
50% in 10 working days, 85% in 20 working |
66%, 83%, |
Korea |
in 20 working days |
n.a. |
days and 100% in 30 working days |
93% |
Within 15 days (early refund) and 30 days |
Within 14 days |
n.a. |
||
Luxembourg |
(general refund) |
Achieved |
Within 3 months (indirect taxes) |
Achieved |
Legal delay |
||||
Mexico |
- |
- |
All processed in 9 work days |
96.8%/1 |
Netherlands |
- |
- |
/2 |
/2 |
New Zealand |
95% within 3 weeks |
97.5% |
80% within 3 weeks |
77.4% |
Norway |
- |
- |
100% in 3 weeks |
n.a. |
Poland |
Standard time is 60 days/1 |
100% |
100% in one month |
100% |
Spain |
Average time of processing: 32 days |
32 days |
80% within 15 work days/2 |
37.7%/2 |
United Kingdom |
90% of correct returns repaid in 10 days |
91%/1 |
||
United States |
n.appl. |
- |
Routine letters; 1) Interim response in 30 |
1) 100%, |
|
|
|
days, and 2) Final response in 45 days |
2) 55 days |
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013
6. OPERATIONAL PERFORMANCE OF REVENUE BODIES – 209
Table 6.7. Service standards and performance in 2011: VAT refunds and correspondence (continued)
(Countries only shown where an administrative standard is applied in practice)
|
Processing VAT returns with refunds (all) |
Sending substantive reply to written correspondence |
||
Country |
Standard set for processing |
Result |
Standard set for processing |
Result |
|
|
|
|
|
Non-OECD countries |
3-6 months from return filing date |
90% |
All within 30 days |
n.a. |
Cyprus |
||||
Hong Kong, China |
n.appl. |
- |
Simple: 95% in 7 work days, 99% in 10 |
99.9/100% |
Lithuania |
Refunds in 30 days of receipt of required |
5 days |
Technical: 98% in 21 days |
99.9% |
100% responded to in 20 work days |
99.9% |
|||
Singapore |
documents |
(ave.) |
80% in 15 work days |
88% |
95% in 1 month |
98.5% |
|||
For notes indicated by “/ (number)”, see Notes to Tables section at the end of the chapter, p. 229.
Table 6.8. Service standards and performance in 2011: In-person and phone inquiries
(Countries only shown where an administrative standard is applied in practice)
|
Dealing with face-to-face inquiries at tax offices |
Answering telephone inquiries |
|
|
Country |
Standard set |
Result |
Standard set |
Result |
|
|
|
|
|
OECD countries |
|
|
|
|
Australia |
90% in 10/15 min. (15 mins peak times) |
93.1% |
80% in 5 min (general public); 90% in 2 |
81.3%, |
Austria |
- |
- |
min. (tax agent) |
90.5% |
Wait time of 1 min maximum |
Achieved |
|||
Canada |
- |
- |
80% in 2 min. for individuals / business |
82/84% |
Chile |
- |
- |
inquiries/2 |
99.4% |
98% answered in 20 secs. |
||||
Denmark |
- |
- |
Achieve satisfaction of 3.8 (scale 1/5) |
3.9 |
Estonia |
Within 10 min. |
n.a. |
Average wait time of 25 secs. |
15.93 secs |
Finland |
- |
- |
70% in 60 secs |
44.0% |
France |
- |
- |
60% of calls answered in 5 rings |
75.8% |
Hungary |
- |
- |
95% of calls made are answered |
98.3% |
Ireland |
Dealt within an average of 10 mins |
97% |
PAYE: 50% in 30 secs, 85% in 3 min, and |
/2 |
Japan |
80% satisfaction rate with service |
85.7% |
100% in 5 min.; Other: As for PAYE |
1) 94.1% |
1) 90% satisfaction rate with service |
||||
Luxembourg/1 |
Appointments by mutual agreement |
Achieved |
2) 95% receive counselling in 15 min. |
2) 98.8% |
Immediate answer if the question is simple/2 |
95% |
|||
Mexico |
80% of taxpayers with appointment |
64.6% |
Answer 95% of calls received |
91.4% |
Netherlands |
attended within 5 mins. |
- |
1) Accessibility: 80-85% answered;/2 |
1) 82%; |
- |
||||
New Zealand |
- |
- |
2) Call back within 2 days/2 |
2) 88% |
1) 70% in 1 min. on priority queue, and |
1) 71%, |
|||
Norway |
- |
- |
2) 70 % in 4 mins. on general queue |
2) 76.5% |
Over 70% in 2 min. |
72% |
|||
Portugal |
Reducing average wait time to below 16 |
14.26 min |
Answer 81% of calls received |
84.6% |
Spain |
min. |
32 days |
|
|
Average time of processing: 32 days |
90% making contact feel they have been |
1) 97%, |
||
Sweden |
90% feel 1) they have been treated well; |
1) 96%, |
||
|
2) received an answer in reasonable time; |
2) 88% |
treated well, answered in reasonable time, |
2) 85% |
Turkey |
and 3) received help needed |
3) 94% |
and received help needed |
3) 88% |
90% are satisfied with service given/1 |
98% |
80% answered in 30 secs |
83% |
|
United Kingdom |
1) Offered appointment within 3 days of |
1) 99.1%, |
Currently not applicable/2 |
59.1%/2 |
United States |
contact; 2) Deal with 98% in 10 mins of contact |
2) 99.5% |
1) 71% level of service; 2) ave. speed of |
1) 70.1%/1 |
- |
- |
|||
|
|
|
answer/wait is below 698 secs./1 |
2) 779 sec |
Non-OECD countries |
- |
- |
Waiting time under 15 secs for 90% |
92% |
Bulgaria |
||||
Hong Kong, China |
Peak times: 95% in 10 min. |
99.3% |
Peak months: 80% in 3 min, 90% in 4 |
90.9, 98.7 |
Lithuania |
Other times: 99% in 10 min. |
100% |
Other months: 90% in 3 min, 95% in 4 |
93.9, 98.8 |
n.appl. |
- |
Ratio of calls received to calls answered |
93% |
|
Singapore |
80% in 20 min. |
91% |
exceeds 90% |
87%/2 |
85% in 1 min./2 |
||||
For notes indicated by “/ (number)”, see Notes to Tables section at the end of the chapter, p. 229.
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013
210 – 6. OPERATIONAL PERFORMANCE OF REVENUE BODIES
Table 6.9. Service standards and performance in 2011: Complaints and registrations
(Countries only shown where an administrative standard is applied in practice)
|
|
Resolving taxpayers’ complaints |
|
Application for registering a new business |
|
Country |
Standard set for processing |
Result |
Standard set for processing |
Result |
|
|
|
|
|
|
|
OECD countries |
|
|
|
|
|
Australia |
85% resolved in 21 days |
78.2% |
93% in 28 days |
93.7% |
|
Austria |
100% within 14 days |
n.a. |
- |
- |
|
Canada |
/1 |
- |
- |
- |
|
Denmark |
100% resolved in 6 weeks |
99% |
- |
- |
|
Estonia |
Within 30 working days |
n.a. |
(Not a task of the revenue body) |
- |
|
France |
96.3% of complaints processed in 1 month/1 |
98.08% |
|
|
|
Hungary |
Within 30 days |
n.a. |
- |
- |
|
Ireland |
Processed impartially in 20 work days |
96% |
100% of cases registered in 5 working days; |
/2 |
|
|
|
|
|
(10 working days for VAT)/2 |
|
Italy |
100% in 20 days |
94.2% |
- |
- |
|
Japan |
1) 90% to have trouble shooting in 3 days; |
1) 86.7% |
- |
- |
|
|
|
2) 95% corrected in 1 month/1 |
2) 98.9% |
|
|
Korea |
Within 14 days |
Average of |
Within 3 days |
n.a. |
|
|
|
|
7 days |
|
|
Luxembourg/1 |
For indirect taxes: Within 3 months |
95% |
Within 15 days |
Achieved |
|
Netherlands |
98-100% resolved in 6 weeks/1 |
96% |
95-98% completed in 5 work days |
93% |
|
New Zealand |
- |
- |
90% in 5 work days |
84.1% |
|
Norway |
Over 95% in 3 months |
92% |
- |
- |
|
Poland |
100% in one month |
99.1% |
- |
- |
|
Portugal |
Within 20 days |
Average of |
Maximum 24 hours |
Achieved |
|
|
|
|
16 days |
|
|
United Kingdom |
80% fully resolved in 15 work days |
77.2%/1 |
80% fully completed in 15 work days |
90% |
|
United States |
1) Initial contact for economic burden cases |
1) 93.9%, |
4 days for fax and 30 days for paper, 70% of |
98%, |
|
|
|
in 3 days, 5 days for others/1 |
2) 93.7% |
electronic inquirers self-serve |
83.9% |
Non-OECD countries |
|
|
|
|
|
Cyprus |
All within 30 days |
n.a. |
By next day via one stop shop (if full |
100% |
|
|
|
|
|
documentation is available) |
|
Hong Kong, China |
Interim reply: 99% in 7 days, |
100%, |
1) Over counter: 99% in 30 mins; 2) by post |
100%, |
|
|
|
Substantive reply: 99% in 15 days |
100% |
or electronic portal: 99% in 2 days |
100% |
Lithuania |
(Time limits are fixed in legal acts) |
n.a |
|
100% |
|
Malaysia |
- |
- |
100% processed within 3 days |
100% |
|
Russia |
- |
- |
Within 5 days of filing application |
n.a. |
|
Singapore |
Paper: 6 work days; other: 4 work days |
Average of |
VAT: 80% in 4 work days; 100% in 6 work |
1) 96.7%, |
|
|
|
|
2.6 days) |
days/2 |
2) 99.8% |
For notes indicated by “/ (number)”, see Notes to Tables section at the end of the chapter, p. 230.
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013
6. OPERATIONAL PERFORMANCE OF REVENUE BODIES – 211
Table 6.10. Examples of responsive service standards and good performance results
Service activity |
Country |
Service performance standard in place |
Result in 2011 |
|
Processing personal tax refunds |
Estonia |
100% processed in 5 working days |
100% |
|
– e-filed returns |
Ireland |
100% processed in 5 working days |
89% |
|
|
||||
|
|
|
|
|
– paper returns |
Canada |
100% in average of 4-6 weeks |
3.9 weeks (aver.) |
|
|
Ireland |
80% in 10 work days, 100% in 20 work days |
96%, 98% |
|
Processing VAT returns with |
Australia |
E-filed: 92% in 14 days, Paper: 85% in 14 days |
98%, 97.7% |
|
refunds (both paper and e-filed) |
Austria |
Process all within an average of 25 days |
20.5 days (aver.) |
|
|
||||
|
Denmark |
E-filed/paper: 100% in 2 weeks |
99% |
|
|
Estonia |
100% in 5 days |
100% |
|
|
France |
E-filed/paper: 80% in 30 days |
89.5% |
|
|
Ireland |
Process 80% in 10 working days, 100% in 20 |
83%, 95% |
|
|
|
working days |
|
|
|
Korea |
100% in 30 days |
100% |
|
|
New Zealand |
95% in 3 weeks |
97.5% |
|
|
Singapore |
95% in one month |
98.5% |
|
|
United Kingdom |
90% of correct returns processed in 10 days |
91% |
|
|
|
|
|
|
Sending a substantive response |
Australia |
85% processed in 28 days |
90.1% |
|
to a written letter on a routine |
Hong Kong, China |
Simple: 95% in 7 work days, 99% in 10 Technical: |
99.9%, 100% |
|
matter |
||||
|
98% in 21 days |
99.9% |
||
|
|
|||
|
Ireland |
50% in 10 working days, 85% in 20 working days/ |
66%, 83%, and |
|
|
|
100% in 30 working days |
93% |
|
|
Lithuania |
100% responded to in 20 work days |
99.9% |
|
|
New Zealand |
80% processed in 3 weeks |
77.4% |
|
|
Poland |
100% within one month |
100% |
|
|
Singapore |
80% in 15 work days |
88% |
|
Dealing with face-to-face |
Hong Kong, China |
Peak times: 95% in 10 minutes |
99.3% |
|
inquiries at tax offices |
Ireland |
Dealt with in an average of 10 minutes |
97% |
|
|
||||
|
|
|
|
|
Answering taxpayers’ telephone |
Australia |
Tax agents: 90% in 2 minutes |
91.5% |
|
inquiries |
Bulgaria |
Waiting time under 15 seconds for 90% |
92% |
|
|
||||
|
Chile |
98% of calls answered in 20 seconds |
99.4% |
|
|
Estonia |
Average wait time of less than 25 seconds |
15.93 secs (aver) |
|
|
Singapore |
85% answered within 1 minute |
87% |
|
|
|
|
|
|
Resolving taxpayers’ complaints |
Hong Kong, China |
Interim reply: 99%in 7 days; Substantive reply: 99% |
100%, 100% |
|
|
|
in 15 days |
|
|
|
Singapore |
Paper: 100% in 6 work days; Other: 100% in 4 |
2.6 days (aver.) |
|
Registering a new business |
Malaysia |
100% within 3 days |
100% |
|
taxpayer |
Netherlands |
95-98% completed in 5 working days |
93% |
|
|
||||
|
Singapore |
VAT: 80% in 4 working days/ 100% in 6 days |
96.7%, 99.8% |
|
|
Portugal |
Maximum of 24 hours |
Achieved |
/1. France: this standard also applies to overpaid corporations tax.
TAX ADMINISTRATION 2013: COMPARATIVE INFORMATION ON OECD AND OTHER ADVANCED AND EMERGING ECONOMIES – © OECD 2013