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Inland Revenue

Tax Policy

Appendix one - An update on the compliance and penalties post-implementation review


The new compliance and penalties legislation, enacted in 1996, was designed to promote effective and fairer enforcement of the Inland Revenue Acts, and to provide better incentives for taxpayers to comply voluntarily with their obligations.

The post-implementation review is the last phase of the generic tax policy process. The aim of this phase is to examine the results of the implementation of the legislation and identify any remedial issues.

The review began in October 1999. To date the review has focused on the issues raised in the Committee’s report following your inquiry into the powers and operations of the Inland Revenue Department, the report of the Committee of Experts on Tax Compliance and consultation with interested parties both within and outside Inland Revenue.

The proposed timeline for this review is:

Date Process Step
June 2000 Develop detailed project plan, having researched issues
July 2000 Draft paper for discussion setting out key issues
September 2000 Draft paper for discussion on initial policy options
February 2001 Issue discussion document (or similar) for consultation
June 2001 Report on results of discussion document consultation
July 2001 Report to the Minister on final policy proposals
October 2001 Introduction of bill