🇦🇷 Argentina
Latin America & Caribbean · ISORA participant · ITTI survey participant
Argentina’s tax enforcement framework includes statutory controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. In practice, the administration utilizes automated bulk data matching, although it does not employ AI or machine-learning risk scoring. The country recorded tax revenue of 29.6% of its GDP in 2022.Auto-generated summary of the verified data below; every fact traces to a source on this page.
29.6%
tax-to-GDP, general govt (2022, OECD)
8/11
enforcement powers assessed
Where the tax bite lands (2022)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2022)
| Level of government | % of GDP |
|---|---|
| Central government | 19.3% |
| Social security funds | 5.3% |
| State/regional government | 5.1% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2022 |
|---|---|---|---|
| 19.2% | 29.1% | 28.5% | 29.6% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 35 |
| Headline CIT rate | 35 |
| Standard VAT rate | 21 |
| Headline individual capital gains tax rate | 15 |
| Headline corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | Registered taxpayer: Resident: 0 or 7 / 6 / 6; Non-resident: 7 / 0, 15.05, or 35 / 21 or 28; |
| Headline net wealth/worth tax rate | 0.50% to 1.5%. (fiscal year 2023). 0.50% to 1.25%. (fiscal year 2024). 0.50% to 1%. (fiscal year 2025). |
| Headline inheritance tax rate | NA at federal level. The province of Buenos Aires has gift and inheritance taxes based on certain conditions and amounts. |
| Headline gift tax rate | NA at federal level. The province of Buenos Aires has gift and inheritance taxes based on certain conditions and amounts. NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
AI & machine-learning risk scoring No — power absent
Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
“Survey question "Administration uses artificial intelligence" — answer: No”
Source: OECD Inventory of Tax Technology InitiativesOECD / IMF survey data · derived from the administration’s own survey answer
Automated bulk data matching Yes — documented practice
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Crypto-asset reporting Partial / committed
Has adhered to the Joint Statement on the CARF (intent to transpose it and commence exchanges by 2027) but is not yet in the Global Forum's formal commitment list (as of 17 June 2025).
“CARF that have not yet committed to implement the CARF (6) Argentina 1 , Australia 1”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
Citizenship-based taxation No — power absent
Argentina taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individuals resident in Argentina are taxable on worldwide income and may obtain a foreign tax credit for taxes paid on income from foreign sources. Non-residents and foreign beneficiaries are only taxable on their Argentine-source income.”
Source: PwC Worldwide Tax Summaries — ArgentinaProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
“OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Public naming of non-compliant taxpayers Yes — statutory power
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 13 data points
| Is there a controlled foreign company rule in place? · Regime 1 | Yes |
| Is there a controlled foreign company rule in place? · Not applicable | Yes |
| Controlled foreign company rule · Regime 1 | CFC rules are applied to the following entities: 1) A trust located abroad as long as the Argentine resident manage its assets. As examples of the existence of this management can be mentioned: a) When the trust is revocable trust. b) When the trustor and the trust’s beneficiary are the same person. c) When the Argentine resident has the right to directly invest or the assets of the trust. 2… |
| Controlled foreign company rule · Not applicable | CFC rules are applied to the following situations: A) A trust located abroad whose main purpose is the management of assets, as long as it is controlled by an Argentine resident. A person shall be deemed to have control when there is evidence that the financial assets are held by and/or managed by that person, including, among others, the following cases: i) When the trust is a revocable… |
| Significant controlled foreign company exemption and exclusion requirements · Regime 1 | CFC law standards are not applied: A) When the entity resident in the other country is, according to Argentine rules, a permanent establishment (PE) in that other country. In that case the specific Argentine rules for PE located outside Argentina shall be applied. B) When the Argentine entity is a financial entity according to the Argentine Law of Financial Entities (Law 21526). C) When the Arg… |
| Significant controlled foreign company exemption and exclusion requirements · Not applicable | One of these situations must take place, concurrently with others (see question 3), in order to apply CFC rules over an entity that is considered a taxpayer in the foreign country where it is located: the non-resident entity does not have the material and human resources necessary to perform its activity or its passive income represents at least 50% of the entity s income or its profits result on … |
| Controlled foreign company income · Not applicable | Argentina’s CFC rules apply to all types of income, regardless of its nature. Income from foreign entities subject to the CFC rules detailed in the previous section will be taxed as they would have been taxed for an argentine resident, according to the income category that it belongs to, calculating the transactions carried out during the fiscal year in accordance with the rules related to the de… |
| Substantial activity requirements description · Not applicable | For the purposes of the provisions of subsection 2) of section C) (question 3), the foreign entity shall be deemed to have the material and human resources necessary to carry out its activity when the shareholder, partner, participant, owner, controller, or beneficiary residing in the country proves that such organization is based on valid economic reasons and is adequate to carry out the business… |
| Substantial activity requirements · Regime 1 | One of the situations that, concurrently with others (see question 4), shall take place in order to apply CFC rules is that the non resident entity does not have the material and human resources to perform its activity or its passive income are at less 50% of the entity profits, or its profits result on deductible expenses for related parties in Argentina. Therefore, if this conditions are not mee… |
| Substantial activity requirements · Not applicable | Yes |
| Trigger rate for controlled foreign company rule · Not applicable | The trigger rate for applying the CFC rules over an entity that is considered a taxpayer in the foreign country where it is located is defined by reference to the domestic CIT rate, as detailed in subsection 3) of section C) of question 3. The trigger rate is 75% of the rate at which that income would have been taxed in Argentina. |
| Year of introduction of the controlled foreign company rule · Regime 1 | 1999 |
| Year of introduction of the controlled foreign company rule · Not applicable | 1999 |
Interest limitation — 39 data points
| Number of years allowed under carry forward/back. · Regime 1 | 5 |
| Number of years allowed under carry forward/back. · Rule 1 | 5 |
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | Yes |
| Is a de minimis threshold present? · Regime 1 | The de minimis threshold amounts to one million Argentine pesos (ARS 1.000.000). |
| Is a de minimis threshold present? · Rule 1 | ARS 1 million |
| Any other exclusions? · Regime 1 | No |
| Any other exclusions? · Rule 1 | No |
| Exclusions based on payer characteristics? · Regime 1 | Yes |
| Exclusions based on payer characteristics? · Rule 1 | Yes |
| Exclusions based on payment characteristics? · Regime 1 | No |
| Exclusions based on payment characteristics? · Rule 1 | No |
| Exclusions based on recipient characteristics? · Regime 1 | Yes |
| Exclusions based on recipient characteristics? · Rule 1 | Yes |
| Financial accounting measure applied to rule · Regime 1 | Interest-to-EBITDA |
| Financial accounting measure applied to rule · Rule 1 | Interest-to-EBITDA |
| Description of group ratio rule · Regime 1 | The limitation on the deduction of interests shall not apply when the entity's interest ratio is equal to or lower than the interest ratio of the group to which the entity belongs for liabilities incurred with independent creditors. |
| Description of group ratio rule · Rule 1 | The limitation on the deduction of interests shall not apply when the entity's interest ratio is equal to or lower than the interest ratio of the group to which the entity belongs for liabilities incurred with independent creditors. |
| Is there a group ratio rule or similar type of rule in place? · Regime 1 | Yes |
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | Yes |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Can interest be recharacterised as a dividend? · Regime 1 | No |
| Can interest be recharacterised as a dividend? · Rule 1 | No |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | The limit on deduction of Interests will not apply over the amount of interests that does not exceed the amount of active interests received . |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | The limit on deduction of Interests will not apply over the amount of interests that does not exceed the amount of active interests received . |
| Is the rule applicable to related party debt? · Regime 1 | Yes |
| Is the rule applicable to related party debt? · Rule 1 | Yes |
| Description of interest limitation rule · Regime 1 | Interests on financial debt contracted with related parties shall be deductible, provided that such deduction does not exceed the annual amount established by the Argentine executive branch or the equivalent to THIRTY PERCENT (30%) of the net income for the fiscal year, before deducting both interests and amortizations, whichever is higher. |
| Description of interest limitation rule · Rule 1 | Interests on financial debt contracted with related parties shall be deductible, provided that such deduction does not exceed the annual amount established by the Argentine executive branch or the equivalent to THIRTY PERCENT (30%) of the net income for the fiscal year, before deducting both interests and amortizations, whichever is higher. |
| Type of interest limitation rule · Regime 1 | fixed ratio rule |
| Type of interest limitation rule · Rule 1 | fixed ratio rule |
| Financial ratio referenced · Regime 1 | 0,3 |
| Financial ratio referenced · Rule 1 | 0.3 |
| Is the rule is applicable to third party debt? · Regime 1 | No |
| Is the rule is applicable to third party debt? · Rule 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | No |
| Year of introduction of the interest limitation rule · Rule 1 | 2017 |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 12 months |
| Reports are required for MNEs with annual revenues above | EUR 750 million |
| Headquarter jurisidiction filing required from | 01-Jan-17 |
Effective corporate tax rates
| Measure | Year | Rate |
|---|---|---|
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 32.9% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 17.3% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 31.1% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 33.0% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 18.0% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 31.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 23.7% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 30.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 48.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 24.8% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 22.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 31.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 32.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 34.3% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 32.7% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 30.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | -53.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 5.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 182.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | -43.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | -62.1% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 19.4% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 26.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 46.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 29.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 11.0% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 1.5% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 3.4% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 9.1% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 1.8% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 1.2% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 3.6% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.8% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 4.4% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.9% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 3.3% |
OECD Corporate Tax Statistics, baseline scenario.
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | 100 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | 10.63287777714315 |
| Population per FTE | 2024 | 3402.036852293032 |
| Labor force per FTE | 2024 | 1659.153067301965 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 1.402697495183044 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 4.280965934139016 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 8.777974834495092 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | — |
| CIT arrears as percentage of CIT collected | 2024 | 0.9993865601271228 |
| PIT arrears as percentage of PIT collected | 2024 | 3.465723090069736 |
| PAYE arrears as percentage of PIT collected | 2024 | 11.05932813115063 |
| VAT arrears as percentage of VAT collected | 2024 | 1.880468503629087 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | 0.6089303039 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 0.5485926803300105 |
| Audit hit rate | 2024 | 78.22924149374235 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | 100 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | 100 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | 89.36712222285685 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | 100 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | 100 |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | 89.36712222285685 |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 0 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 1 |
| On-time filing rate % - CIT | 2024 | 33.93257526223097 |
| On-time filing rate % - PIT | 2024 | 31.94239757248227 |
| On-time filing rate % - VAT | 2024 | 78.19298461571238 |
| On-time filing rate % - PAYE | 2024 | 91.59676635929257 |
| Administration pre-fills PIT returns or assessments | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2019 | — |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Pension | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Donations | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Childcare expenses | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Certain insurance premiums | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Health and medical expenses (other than insurance premiums) | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Pension/retirement contributions and savings | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Interest on loans and mortgages | 2024 | 1 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 1 |
| E-filing mandatory - PIT | 2022 | 1 |
| E-filing mandatory - Employer Withholdings | 2022 | 1 |
| E-filing mandatory - VAT | 2022 | 1 |
| E-payment mandatory - CIT | 2022 | 1 |
| E-payment mandatory - PIT | 2022 | 1 |
| E-payment mandatory - Employer Withholdings | 2022 | 1 |
| E-payment mandatory - VAT | 2022 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 86.21 |
| Percentage of payments received electronically-By value of payments | 2024 | 98.91 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 1 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 0 |
| Administration receives data from devices that register transactions | 2024 | 1 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 1 |
| Administration has specialized audit staff for international tax issues | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 1 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 1 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 1 |
| Administration undertakes fully automated compliance checks - compliance issues automatically communicated to taxpayer | 2022 | 1 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 0 |
| Administration has standards for auditor productivity | 2022 | 1 |
Tax technology survey answers (OECD ITTI)
| Question | Answer |
|---|---|
| Personal income tax returns are automatically prefilled with income information | Yes |
| Personal income tax returns are automatically prefilled with expense/allowance information | Yes |
| Value added tax returns are automatically prefilled with information on sales transactions (and output VAT) | Yes |
| Value added tax returns are automatically prefilled with information on purchase transactions (and input VAT) | Yes |
| Administration requires individuals to use an approved digital identity to access secure digital services | Yes |
| Administration requires businesses to use an approved digital identity to access secure digital services | Yes |
| Administration automatically prefills personal income tax returns with data that it has collected | Yes |
| Administration automatically prefills corporate income tax returns with data that it has collected | No |
| Administration automatically prefills value added tax returns with data that it has collected | Yes |
| For certain personal income taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | No |
| For certain value added taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | No |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from another government body | Yes |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from a private sector body | No |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from another government body | Yes |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from a private sector body | No |
| Estimated percentage of the individual taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 81-100% |
| Estimated percentage of the business taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 81-100% |
| Online marketplaces (incl. sharing and gig economy) | No |
| Other online platforms, e.g. stock trading, currencies (incl. crypto). | No |
| Taxpayer accounting systems | No |
| E-invoicing systems | Yes |
| Online cash registers | Yes |
| Other government entities | No |
| Private entities such as banks and insurance companies | No |
| Other jurisdictions (beyond data received under CRS, FATCA and DAC) | No |
| Administration has a comprehensive data management strategy | No |
| Administration assesses data quality of reported data | Yes |
| Administration has in place a data ethics framework | Yes |
| Administration controls user data access and security | Yes |
| Administration automatically detects unauthorised access | Yes |
| Administration employs a Data Privacy Officer | No |
| Administration has a cyber security unit | Yes |
| Administration hires external parties to test the security of its systems | No |
| Administration uses artificial intelligence as part of the data governance process | No |
| Administration has big data capabilities with the necessary people, skills and infrastructure | Yes |
| Administration uses an enterprise-wide Business Intelligence and Visualisation tool | Yes |
| Administration uses analytics for real-time tax fraud detection and prevention | No |
| Underlying digital identity solution for individuals is built upon an existing domestic identity system or completely new | Completely new system |
| Underlying digital identity solution for businesses is built upon an existing domestic identity system or completely new | Completely new system |
| Cloud storage | No |
| Robotic process automation | No |
| Artificial intelligence | No |
| Machine learning | No |
| Network analysis | Yes |
| DataOps approach | No |
| Industry, international or other framework was adopted for the development of the digital identity solution for individuals | No |
| Industry, international or other framework was adopted for the development of the digital identity solution for businesses | No |
| Digital identity solution for individuals can connect with foreign identity systems | No |
| Digital identity solution for businesses can connect with foreign identity systems | No |
| Digital identity for individuals created automatically or on request | On request |
| Digital identity for businesses created automatically or on request | On request |
| Meeting needed to finalise the process of receiving a digital identity for individuals | No |
| Meeting needed to finalise the process of receiving a digital identity for businesses | No |
| Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose | No |
| Authentication method applied to verify the digital identity when used online | Yes |
| Use of emerging and innovative technologies or solutions with respect to the main digital identity used by taxpayers | No |
| Administration offers online service for registering for tax (CIT) | Yes |
| Administration offers online service for registering for tax (PIT) | Yes |
| Administration offers online service for registering for tax (VAT) | Yes |
| Administration offers online service for filing tax returns (CIT) | Yes |
| Administration offers online service for filing tax returns (PIT) | Yes |
| Administration offers online service for filing tax returns (VAT) | Yes |
| Administration offers online service for making tax payments (CIT) | Yes |
| Administration offers online service for making tax payments (PIT) | Yes |
| Administration offers online service for making tax payments (VAT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (CIT) | No |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (PIT) | No |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (VAT) | No |
| Administration offers online service for asking for tax payment arrangements (CIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (PIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (VAT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (CIT) | No |
| Administration offers online service for asking confidential enquiries in a secure environment (PIT) | No |
| Administration offers online service for asking confidential enquiries in a secure environment (VAT) | No |
| Administration offers online service for filing tax related objections (CIT) | Yes |
| Administration offers online service for filing tax related objections (PIT) | Yes |
| Administration offers online service for filing tax related objections (VAT) | Yes |
| Administration offers online service for dealing with correspondence (CIT) | Yes |
| Administration offers online service for dealing with correspondence (PIT) | Yes |
| Administration offers online service for dealing with correspondence (VAT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (CIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (PIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (VAT) | Yes |
| Administration offers specific approaches to those that do not have online access | Yes |
| Administration offers facility for taxpayers to interact with virtual assistants, such as chatbots | Yes |
| Administration uses artificial intelligence during interactions with taxpayers (other than virtual assistants) | No |
| Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants) | Yes |
| Administration makes a library of APIs publicly available for third party use | Yes |
| Administration has an enterprise data management (governance) system that allows taxpayer information be viewed across the administration | Yes |
| Administration uses big data for analytical purposes | Yes |
| Administration uses artificial intelligence / machine learning as part of the big data analysis | Yes |
| Administration uses artificial intelligence | No |
| Administration uses Distributed Ledger Technology, e.g. blockchain, in its taxation processes | Yes |
| Mobile app | Yes |
| Virtual assistant(s) follows a set of pre-programmed rules during interactions with taxpayers | Yes |
| Use of big data to: Improve compliance | Yes |
| Use of big data to: Identify trends | Yes |
| Use of big data to: Policy forecasting | Yes |
| Use of big data to: Provide new services | Yes |
| Use of big data to: Other purposes | Yes |