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VAT/GST Compliance and Controversy Survey 2015

More than 160 countries around the world now impose a value-added tax (VAT) or a goods and services tax (GST). While the basic principles of these consumption taxes remain the same, the detailed compliance rules and obligations can vary greatly between jurisdictions. Wide differences apply, for example, in how tax administrations undertake their audits and in the penalties that may apply when errors are discovered or disclosed. To manage indirect taxes effectively, multinational businesses should be aware of the rules in each country where they do business and the differences between countries in their compliance obligations and risk of incurring penalties.

We conducted a survey of EY Indirect Tax professionals in 821 jurisdictions about some current trends in VAT/GST compliance and controversy. We asked how tax administrations select taxpayers for audit, how they perform tax audits and about typical audit outcomes. We also looked at the pace of legislative change, the length of time needed to resolve disputes and trends in how taxpayers manage their compliance. Their responses are used throughout our report Managing Indirect Tax Controversy to highlight key trends and action items.

The complete set of questions we asked and the detailed responses provided by our network are set out in the appendix to this report.2

Questions and results

2 VAT/GST Compliance and Controversy Survey 2015

1 Angola, Armenia, Aruba, Australia, Austria, Belarus, Belgium, Bolivia, Bonaire, Sint Eustatius and Saba (BES) Islands, Botswana, Brazil, Bulgaria, Canada, Chile, China, Costa Rica, Croatia, Curacao, Cyprus, the Czech Republic, Denmark, Ecuador, El Salvador, Equatorial Guinea, Estonia, Finland, France, Georgia, Germany, Ghana, Greece, Guam, Guatemala, Hungary, India, Indonesia, Ireland, Italy, Jamaica, Japan, Jordan, Kazakhstan, Kenya, Latvia, Lithuania, Luxembourg, Macedonia, Malawi, Malta, Mexico, Namibia, the Netherlands, New Zealand, Nigeria, Norway, Pakistan, Papua New Guinea, Paraguay, Peru, Poland, Portugal, Puerto Rico, Romania, Russia, Singapore, Sint Maarten, the Slovak Republic, Slovenia, South Africa, South Korea, Spain, Suriname, Sweden, Switzerland, Thailand, Trinidad and Tobago, Turkey, Uganda, the United Kingdom, Ukraine, Uruguay and Zambia.

2 www.ey.com/indrectcontroversy.

3



Frequency of audits Question 1: Has the number of VAT/GST audits in the last three years increased,

decreased or stayed the same? 6

Audit selectionQuestion 2: How do the tax authorities select taxpayers for audit? 8

Electronic auditsQuestion 3: Do the tax authorities use electronic data extraction to perform tax audits? 10

Question 4: Do the tax authorities conduct off-site audits using data submitted by the taxpayer? 11

Audit outcomesQuestion 5: Based on your experience, which are the three most frequent reasons

for VAT/GST adjustments? 12

Question 6: Based on your experience, what are the three most common reasons for taxpayer VAT/GST errors? 14

Question 7: Based on your experience, has the risk of penalties for VAT/GST non-compliance in the last three years increased, decreased or stayed the same? 16

Exchange of informationQuestion 8: Do the tax authorities exchange taxpayer data with other government

bodies within your country? 18

Question 9: Do the tax authorities in your country exchange taxpayer data with government bodies in other countries? 19

Cooperative complianceQuestion 10: Do the tax authorities in your country encourage taxpayers to be open

about their tax affairs in return for better treatment by the authority? 20

VAT/GST compliance

Question 11: Inthelastfiveyears,haveyouseenanincreaseincompaniesappointing a person responsible for VAT in your country? 21

4



Contents

Dealing with disputesQuestion 12: In your experience, how long does it take to resolve a VAT/GST dispute through the courts? 22

Question 13: In your experience, are VAT/GST taxpayers in your country reluctant to take disputes to court? 24

Question 14: Other than going to court, how can taxpayers resolve VAT/GST disputes in your country? 26

Frequency of changesQuestion 15: How often does your country’s primary VAT/GST legislation change? 28

Question 16: How often does your country’s secondary VAT/GST legislation change? 29

Publication of legislationQuestion 17: How easy is it for taxpayers to access the applicable rules? 30

ConsultationQuestion 18: If changes to the rules for primary legislation are planned,

are interested stakeholders involved in the process? 32

Question 19: If changes to the rules for secondary legislation are planned, are interested stakeholders involved in the process? 33

Resolving uncertaintyQuestion 20: Cantaxpayersresolveuncertaintyabouttheirspecificcircumstances

by asking for a tax authority ruling? 34

Consequences of errorsQuestion 21: How do the tax authorities impose penalties for errors following

a change in legislation? 36

Question 22: How do the tax authorities deal with errors that have been voluntarily disclosed? 37

5



Question 1: Has the number of VAT/GST audits in the last three years increased, decreased or stayed the same?

Frequency of audits

6




Increased

Decreased

Stayed the same

48

7

27

Has the number of VAT/GST audits in the last three years increased, decreased or stayed the same?

Country breakdown (Question 1)

Increased Decreased Stayed the same

• Austria• Belgium• Bolivia• BES Islands• Brazil• Canada• China• Croatia• Curacao• Cyprus• Ecuador• Equatorial Guinea• Estonia• France• Georgia• Germany• Greece• Guatemala• Hungary• Italy• Jamaica• Jordan• Ghana• Kenya• Lithuania• Luxembourg• Macedonia

• Malawi• Malta• Mexico• The Netherlands• New Zealand• Norway• Paraguay• Peru• Poland• Puerto Rico• Romania• Sint Maarten• Slovak Republic• South Africa• Spain• Switzerland• Thailand• Turkey• Uganda• Uruguay• Zambia

• Czech Republic• Ireland• Kazakhstan• Portugal• Russia• Singapore• Ukraine

• Angola• Armenia• Aruba• Australia• Belarus• Botswana• Bulgaria• Chile• Costa Rica• Denmark• El Salvador• Finland• Guam • India• Indonesia• Japan• Latvia• Namibia• Nigeria• Pakistan• Papua New Guinea• Slovenia• South Korea• Suriname• Sweden• Trinidad and Tobago• UK

7



Question 2: How do the tax authorities select taxpayers for audit?1


At random Based on published audit program

• Aruba• Australia• Austria• Belgium• BES Islands• Canada• Chile• Curacao• Denmark• El Salvador• Equatorial Guinea• Finland• France• Ghana• Guatemala• India• Ireland• Jordan• Macedonia

• Malawi• Mexico• Nigeria• Pakistan• Paraguay• Portugal• Puerto Rico• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Korea• Spain• Sweden• Switzerland• Trinidad and Tobago• Uganda• UK• Zambia

• Australia• Belarus• Canada• Costa Rica• Guatemala• Hungary• New Zealand• Nigeria• Norway• Paraguay• Peru• Poland• Singapore• Spain

Audit selection

8



At random

Based on published audit program

By taxpayer type or sector

Using risk-based assessment criteria

In response to a trigger event or taxpayer request

Other

38

14

58

40

53

9

How do the tax authorities select taxpayers for audit?1

2

3

1 Respondents selected more than one answer

1 Respondents selected more than one answer.2 Such as large taxpayers or industry groups, etc.3 Such as a major repayment request or a new VAT registration.


By taxpayer type or sector Using risk-based assessment criteria In response to a trigger event or taxpayer request

• Angola• Aruba• Australia• Austria• Belarus• Belgium• Bolivia• BES Islands• Brazil• Canada• Chile• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Ecuador• El Salvador• Equatorial Guinea• Estonia• Finland• Ghana• Guatemala• Hungary• India• Ireland• Italy• Jamaica

• Japan• Kazakhstan• Kenya• South Korea• Lithuania• Luxembourg• Mexico• The Netherlands• Nigeria• Norway• Papua New Guinea• Peru• Poland• Portugal• Romania• Singapore• Sint Maarten• Slovenia• Spain• Sweden• Trinidad and Tobago• Turkey• UK• Uruguay

• Armenia• Australia• Belarus• Belgium• BES Islands• Brazil• Bulgaria• Canada• Chile• China• Curacao• Czech Republic• Estonia• Finland• Georgia• Ghana• Greece• Hungary• India• Ireland• Kazakhstan• Latvia• Lithuania• Luxembourg• Malawi• Malta• The Netherlands• Nigeria• Norway

• Peru• Poland• Romania• Russia• Singapore• South Africa• Spain• Switzerland• Turkey• Ukraine• UK

• Armenia• Australia• Austria• Belarus• Belgium• Bolivia• Botswana• Brazil• Bulgaria• Canada• Chile• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Ecuador• El Salvador• Estonia• Finland• France• Georgia• Germany• Greece• Guam • Hungary• Indonesia• Ireland• Italy

• Jamaica• Japan• Kazakhstan• Kenya• Latvia• Lithuania• Luxembourg• Macedonia• Malawi• Malta• Mexico• The Netherlands• Nigeria• Norway• Papua New Guinea• Paraguay• Poland• Portugal• Romania• Russia• Singapore• Sint Maarten• Slovak Republic• Slovenia• Suriname• Trinidad and Tobago• Uganda• Ukraine• UK

Other

• In Belgium the tax authorities follow audits of the taxpayer’s customers or suppliers.• In Malawi the tax authorities use information provided by informants.• In Poland the tax authorities use information provided by informants.• In Germany the audit program is not published.• In Namibia the Inland Revenue computer system makes random selections for audits. All first-time refunds are audited. The forensic department

makes selections based on taxpayer type or sector.

9



Question 3: Do the tax authorities use electronic data extraction to perform tax audits?

Other

• Chile: to be introduced from September 2015

Electronic audits


Yes No

• Armenia• Aruba• Australia• Austria• Belarus• Belgium• BES Islands• Bolivia• Brazil• China• Costa Rica• Curacao• Czech Republic• Denmark• Ecuador• Equatorial Guinea• Estonia• Finland• France• Canada• Georgia• Germany• Ghana• Greece

• Guatemala• Hungary• India• Indonesia• Ireland• Jamaica• Japan• Jordan• Kenya• Latvia• Luxembourg• Mexico• The Netherlands• New Zealand• Norway• Pakistan• Paraguay• Peru• Poland• Portugal• Russia• Macedonia• Singapore• Sint Maarten

• South Africa• Spain• Sweden• Switzerland• Thailand• Turkey• Uganda• Ukraine• UK• Uruguay• Zambia

• Angola• Botswana• Bulgaria• Croatia• Cyprus• El Salvador• Guam • Italy• Kazakhstan• Lithuania• Malawi• Malta• Namibia• Nigeria• Papua New Guinea• Puerto Rico• Romania• Slovak Republic• Slovenia• South Korea• Suriname• Trinidad and Tobago

10



59

22

1

Yes

No

Other

Do the tax authorities use electronic data extraction to perform tax audits?

Question 4: Do the tax authorities conduct off-site audits using data submitted by the taxpayer?

72

7

3

Yes

No

Not known

Do the tax authorities conduct off-site audits using data submitted by the taxpayer?


Yes No Not known

• Angola• Armenia• Aruba• Australia• Belarus• Belgium• Bolivia• BES Islands• Botswana• Brazil• Canada• Chile• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Denmark• Ecuador• El Salvador• Equatorial Guinea• Estonia• Finland

• France• Georgia• Ghana• Greece• Guatemala• Hungary• India• Indonesia• Ireland• Italy• Jamaica• Japan • Jordan• Kazakhstan• Kenya• Latvia• Lithuania• Luxembourg• Malawi• Malta• Mexico• Namibia• The Netherlands• New Zealand

• Nigeria• Norway • Pakistan• Papua New Guinea• Paraguay• Peru• Poland• Portugal• Russia• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Africa• Spain• Sweden• Switzerland• Thailand• Trinidad and Tobago• Uganda• Ukraine• UK• Uruguay• Turkey

• Bulgaria• Germany• Guam • Macedonia• Puerto Rico• Romania• Zambia

• Austria• South Korea• Suriname

Electronic audits

11



Question 5: Based on your experience, which are the three most frequent reasons for VAT/GST adjustments?


Formal mistakes Incorrect qualification of turnover

• Armenia• Austria• Belarus• Bolivia• BES Islands• Chile• Curacao• Cyprus• Czech Republic• Ecuador• El Salvador• Estonia• Finland• France• Germany• Ghana• Greece

• Guatemala• Indonesia• Ireland• Italy• Japan • Jordan• Kazakhstan• Kenya• South Korea• Latvia• Macedonia• Malawi• Malta• Mexico• Norway• Paraguay • Poland

• Puerto Rico• Russia• Sint Maarten• Slovak Republic• Slovenia• Sweden• Turkey• Uganda• Ukraine• Uruguay

• Angola• Austria• Belgium• Bulgaria• Canada• China• Croatia• Curacao• El Salvador• Equatorial Guinea• Estonia• Finland• France• Georgia• Germany• Hungary• Ireland

• Italy • Jamaica• Jordan• Lithuania• Macedonia • Mexico• The Netherlands• Nigeria• Norway• Paraguay• Poland• Romania• Singapore• Slovenia• UK• Uruguay

Formal mistakes

Incorrect qualification of turnover

Disallowed input tax

Incorrect calculation of input VAT pro rata

Inconsistencies between declared VAT and annual financial statement

Other

Lack of documentation

Processing errors

46

33

47

24

17

53

12

9

Based on your experience, which are the three mostfrequent reasons for VAT/GST tax adjustments?

1

2

3

4

5

Audit outcomes

12



1 Missing or incomplete invoices or receipts, errors in invoice details, etc.2 Incorrect tax rate applied or allocation of exemption instead of taxable status of supplies, etc. 3 Errors in items claimed, dispute over business use, lack of invoices, etc.4 Export declarations, supporting documentation for input, etc.5 Incorrect coding and issues with master data, etc.


Disallowed input tax Incorrect calculation of input VAT pro rata

Inconsistencies between declared VAT and annual financial statement

Lack of documentation Processing errors

• Armenia• Australia• Austria• Belarus• Belgium• BES Islands• Botswana• Brazil• Canada• Chile• China• Croatia• Cyprus• Czech Republic• Ecuador• Estonia• Finland• Georgia• Germany• Ghana• Greece• Hungary• India• Indonesia• Ireland• Jamaica• Japan• Kazakhstan

• Kenya• South Korea• Lithuania• Macedonia• Malta • Namibia• Nigeria• Norway• Pakistan• Papua New

Guinea• Peru• Poland• Portugal• Romania• Russia• Slovak Republic• Slovenia• Spain• Sweden• Switzerland• Trinidad and

Tobago• Ukraine• UK• Uruguay• Zambia

• Cyprus• Equatorial

Guinea• France• Georgia• Greece• Luxembourg• The Netherlands• Norway• Portugal• Spain• Turkey• Ukraine

• Armenia• Aruba• BES Islands• Botswana• Finland• Guatemala• India• Jamaica• Jordan• Kenya• Luxembourg• Malawi• New Zealand• Nigeria• Pakistan• Paraguay• Peru• Portugal• Puerto Rico• Sint Maarten• Switzerland• Trinidad and

Tobago• Uganda• Zambia

• Australia• Belarus• Belgium• Bolivia• BES Islands• Botswana• Brazil• Bulgaria• Canada• Chile• Costa Rica• Croatia• Curacao• Czech Republic• Ecuador• El Salvador• Ghana• Guatemala• Hungary• India• Italy• Jordan• Kazakhstan• Latvia• Lithuania• Luxembourg• Malta• Mexico

• Namibia• New Zealand• Norway• Papua New

Guinea• Peru • Poland• Romania• Russia• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Africa• Spain• Trinidad and

Tobago• Turkey• Uganda• Ukraine• Zambia

• Australia• Bolivia• Brazil• Indonesia• Japan• South Korea• Latvia• Malawi• Namibia• The Netherlands • New Zealand• Papua New

Guinea• Puerto Rico• Singapore• Sweden• Switzerland• UK

Other

• Costa Rica: incorrect application of tax credits• Croatia: VAT adjustments resulting from transfer pricing adjustments• Curacao: non-reporting of sales• Denmark: negative VAT returns, such as VAT repayments• El Salvador: valuation of goods for import purposes• Equatorial Guinea: lack of exoneration documentation• Guam: challenge of exemptions claimed• Sint Maarten: non-reporting of sales• Suriname: not applicable

13



1 Missing or incomplete invoices or receipts, errors in invoice details, etc.2 Incorrect tax rate applied or allocation of exemption instead of taxable status of supplies, etc. 3 Errors in items claimed, dispute over business use, lack of invoices, etc.4 Export declarations, supporting documentation for input, etc.5 Incorrect coding and issues with master data, etc.

Question 6: Based on your experience, what are the three most common reasons for taxpayer VAT/GST errors?


Lack of clarity of the legislation Lack of understanding of the legislation

• Armenia• Austria• Belarus• Belgium• BES Islands• Botswana• China• Costa Rica• Croatia• Curacao• Czech Republic• El Salvador• Equatorial Guinea• Estonia• Georgia• Ghana• Guatemala• Hungary• India• Jamaica• Japan• Latvia

• Lithuania• Luxembourg• Malawi• Malta• Mexico• Norway• Pakistan• Papua New Guinea• Paraguay• Peru• Poland• Portugal• Romania• Russia• Sint Maarten• Slovak Republic• South Korea• Spain• Switzerland• Turkey• Ukraine

• Angola• Armenia• Aruba• Australia• Austria• Belarus• Belgium• BES Islands• Botswana• Brazil• Bulgaria• Canada• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• El Salvador• Equatorial Guinea• Estonia• Finland

• Georgia• Germany• Ghana• Greece• Guatemala• Indonesia• Ireland• Italy• Jamaica• Japan• Jordan • Kazakhstan• Kenya• Latvia• Lithuania• Luxembourg• Macedonia• Mexico• Namibia• Norway• Papua New Guinea• Paraguay

• Peru• Poland• Portugal• Puerto Rico• Romania• Russia• Singapore• Sint Maarten• Slovenia• South Africa• Spain• Sweden• Switzerland• Thailand• Trinidad and Tobago• Turkey• Uganda• UK• Zambia

Lack of clarity of the legislation

Lack of understanding of the legislation

Incorrect master data

Control weaknesses in process

Lack of time for completing the tax return

Lack of knowledgeable resource

Other

43

63

2

61

22

3

39

Based on your experience, what are the top three most common reasons for taxpayer VAT/GST errors?

Audit outcomes

14




Incorrect master data

Control weaknesses in process Lack of time for completing the tax return

Lack of knowledgeable resource

• Aruba• BES Islands• Brazil• Chile• Denmark• Ecuador• France• Germany• Guatemala• Hungary• Jamaica• Kazakhstan• Kenya• Luxembourg• Malta• Namibia• The Netherlands• Poland• Sweden• Ukraine• Uruguay• Zambia

• Armenia• Aruba• Australia• Austria• Belarus• Belgium• Bolivia• Brazil• Canada• Chile• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Denmark• Ecuador• El Salvador• Finland• France• Georgia• Germany• Greece• Guam • Hungary• India• Indonesia• Ireland• Japan• Jordan

• Kazakhstan• Kenya• Latvia• Lithuania• Macedonia• Malawi• The Netherlands• New Zealand• Nigeria• Norway• Papua New Guinea• Peru• Poland• Puerto Rico• Russia• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Korea• Spain• Sweden• Switzerland• Trinidad and Tobago• Turkey• Uganda• Ukraine• UK• Uruguay• Zambia

• Cyprus• Guam

• Australia• Botswana• Bulgaria• Canada• Chile• Denmark• Ecuador• Equatorial Guinea• Estonia• Finland• Ghana• Guam • India• Indonesia• Ireland• Jordan• South Korea• Latvia• Macedonia• Malawi• Malta• Namibia• The Netherlands• Norway• Papua New Guinea• Paraguay• Poland• Portugal• Puerto Rico• Romania• Singapore

• Slovak Republic• Slovenia• Switzerland• Thailand• Trinidad and Tobago• Uganda• UK• Uruguay

Other

• Nigeria: adjustment in debtors figures, arising from disagreements between customers about previously issued invoices, etc.• Pakistan: incorrect interpretation of law• Suriname: not applicable

15



Question 7: Based on your experience, has the risk of penalties for VAT/GST non-compliance in the last three years increased, decreased or stayed the same?

Increased

Decreased

Stayed the same

Other

42

37

2

1

Based on your experience, has the risk of penalties for VAT/GST non-compliance in the last three years increased, decreased or stayed the same?

Audit outcomes

16




Increased Decreased Stayed the same Other

• Australia • Austria• Belgium • Bolivia• Brazil • Canada• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Estonia• France• Germany• Ghana• Greece• Guatemala• Hungary• India• Ireland• Jordan• Kazakhstan• Kenya• Macedonia• Malawi• Namibia • The Netherlands• New Zealand• Norway• Papua New Guinea• Poland• Portugal• Puerto Rico• Russia• Sint Maarten• South Africa• Spain• Thailand• Uganda• UK• Zambia

• Romania • Singapore

• Angola• Armenia• Aruba• Belarus• BES Islands• Botswana • Bulgaria• Chile• Denmark• Ecuador• El Salvador• Equatorial Guinea• Finland• Georgia• Indonesia• Italy• Jamaica• Japan• South Korea • Latvia• Lithuania• Luxembourg• Malta• Mexico• Nigeria• Pakistan• Paraguay• Peru• Slovak Republic• Slovenia• Suriname• Sweden• Switzerland• Trinidad and Tobago• Turkey• Ukraine• Uruguay

• Guam

17



Question 8: Do the tax authorities exchange taxpayer data with other government bodies within your country?

15

56

10

1

Yes

No

Don't know

Other

Do the tax authorities exchange taxpayer data with other government bodies within your country?

Exchange of information


Yes No Don’t know

• Armenia• Australia• Austria• Belarus• Belgium• Bulgaria• Canada• Croatia• Curacao• Cyprus• Czech Republic• Denmark• Ecuador• El Salvador• Equatorial Guinea• Estonia• Finland• Georgia• Ghana• Hungary• India• Indonesia• Ireland• Italy• Kazakhstan• Kenya• Latvia• Lithuania

• Luxembourg• Macedonia • Malta• Mexico• Namibia• The Netherlands• New Zealand• Norway• Pakistan• Papua New Guinea• Paraguay• Peru• Poland• Russia• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Africa• Spain• Thailand• Trinidad and Tobago• Turkey• Uganda• Ukraine• UK• Uruguay• Zambia

• Aruba• Bolivia• BES Islands• Brazil• Costa Rica• France• Germany• Guam • Guatemala• Japan• Jordan• Malawi• Puerto Rico• Sweden• Switzerland

• Angola• Botswana• Chile• China• Greece• Jamaica• Nigeria• Portugal• Romania• South Korea

Other

• Suriname: not applicable

18



Question 9: Do the tax authorities in your country exchange taxpayer data with government bodies in other countries?

Yes

No

Don't know

51

15

16

Do the tax authorities in your country exchange taxpayer data with other government bodies in other countries?

Exchange of information


Yes No Don’t know

• Armenia• Australia• Austria• Belarus• Belgium• BES Islands• Botswana• Bulgaria• Canada• Croatia• Curacao• Czech Republic• El Salvador• Equatorial Guinea• Estonia• Finland• Georgia• Germany• Ghana• Greece• Guatemala• Hungary• Indonesia• Ireland• Italy• Japan• Kazakhstan• Kenya

• Latvia• Lithuania• Luxembourg• Macedonia• Malta• The Netherlands• New Zealand• Norway• Poland• Portugal• Puerto Rico• Romania• Sint Maarten• Slovak Republic• Slovenia• Spain• Sweden• Switzerland• Thailand• Uganda• UK• Uruguay• Zambia

• Aruba• Angola• Aruba• Bolivia• Brazil• Chile• Costa Rica• France• Guam • Jordan• Malawi• Russia• Suriname• Trinidad and Tobago• Turkey• Ukraine

• China• Cyprus• Denmark• Ecuador• India• Jamaica• Mexico• Namibia• Nigeria• Pakistan• Papua New Guinea• Paraguay• Peru• Singapore• South Africa• South Korea

19



Question 10: Do the tax authorities in your country encourage taxpayers to be open about their tax affairs in return for better treatment by the authority?

36

45

1

Yes

No

Other

Do the tax authorities in your country encourage taxpayers to be open about their tax affairs in return for better treatment by the authority?

Cooperative compliance

Other

• Greece: not applicable. There used to be incentives for voluntary disclosure (e.g., out-of-court settlements, and tax amnesty regimes were introduced from time to time), but no such incentives exist currently.


Yes No

• Aruba• Australia• Botswana• Canada • Chile• Cyprus • Czech Republic • Denmark • El Salvador• Equatorial Guinea• Estonia• Georgia • Ghana• India• Indonesia• Ireland• Italy • Japan• Jordan • Kenya • Lithuania • Luxembourg• Malawi

• Malta• The Netherlands • New Zealand• Norway • Singapore• Spain• Sweden • Thailand• Trinidad and Tobago• Turkey • UK• Uruguay• Zambia

• Angola• Armenia• Austria• Belarus• Belgium• Bolivia• BES Islands• Brazil• Bulgaria• China• Costa Rica• Croatia• Curacao• Ecuador• Finland• France• Germany• Guam • Guatemala• Hungary• Jamaica• Kazakhstan• Latvia

• Macedonia• Mexico• Namibia• Nigeria• Pakistan• Papua New Guinea• Paraguay• Peru• Poland• Portugal• Puerto Rico• Romania• Russia• Sint Maarten• Slovak Republic• Slovenia• South Africa• South Korea• Suriname• Switzerland• Uganda• Ukraine

20



Question 11: In the last five years, have you seen an increase in companies appointing a person responsible for VAT in your country?

45

37

Yes

No

In the last five years have you seen an increase in companies appointing a person responsible for VAT in your country?


Yes No

• Armenia• Australia• Belgium• BES Islands• Botswana• Brazil• Canada• China• Curacao• Czech Republic• Denmark• Estonia• Finland• France• Germany• Hungary• India• Ireland• Italy• Jamaica• Jordan• Kazakhstan• Kenya

• Luxembourg• The Netherlands• Nigeria• Norway• Pakistan• Paraguay• Poland• Romania• Russia• Singapore• Sint Maarten• Slovak Republic• South Africa• Spain• Suriname• Sweden• Switzerland• Trinidad and Tobago• Turkey• Uganda• UK• Uruguay

• Angola• Aruba• Austria• Belarus• Bolivia• Bulgaria• Chile• Costa Rica• Croatia• Cyprus• Ecuador• El Salvador• Equatorial Guinea• Georgia• Ghana• Greece• Guam • Guatemala• Indonesia• Japan• South Korea• Latvia• Lithuania

• Macedonia• Malawi• Malta• Mexico• Namibia• New Zealand• Papua New Guinea• Peru• Portugal• Puerto Rico• Slovenia• Thailand• Ukraine• Zambia

VAT/GST compliance

21



Question 12: In your experience, how long does it take to resolve a VAT/GST dispute through the courts?1

Less than 2 years

2–5 years

5–10 years

More than 10 years

Other

53

47

1

18

4

In your experience how long does it take to resolve a VAT/GST dispute through the courts?1


Dealing with disputes


22




Less than 2 years 2–5 years 5–10 years More than 10 years

• Armenia• Australia• Belarus• Belgium• BES Islands• Botswana• Bulgaria• China• Croatia• Curacao• Cyprus• Czech Republic• Denmark• El Salvador• Equatorial Guinea• Estonia• Finland• Georgia• Germany• Guam • Hungary• Indonesia• Ireland• Jordan• Kazakhstan• South Korea• Latvia

• Lithuania• Luxembourg• Macedonia• Malawi• Malta• Mexico• Namibia• The Netherlands• New Zealand• Nigeria• Pakistan• Peru• Poland• Portugal• Romania• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Africa• Sweden• Switzerland• Turkey• Uganda• Ukraine• UK

• Australia• Belgium• Botswana• China• Croatia• Curacao• Cyprus• Czech Republic• Denmark• El Salvador• Estonia• Finland• Georgia• Germany• Hungary• Ireland• Japan• Jordan• Kazakhstan• Kenya• South Korea• Latvia• Lithuania• Luxembourg

• Malta• Mexico• Namibia• The Netherlands• New Zealand• Pakistan• Paraguay• Peru• Poland• Portugal• Romania• Russia• Sint Maarten• Slovak Republic• Slovenia• South Africa• Spain• Sweden• Trinidad and Tobago• Turkey• Uganda• UK• Zambia

• Aruba• Austria• Bolivia• Brazil• Canada• Costa Rica• Ecuador• France• Greece• Guatemala• India• Italy• Jamaica• Norway• Paraguay• Spain• Thailand• Uruguay

• Chile

Other

• Angola: not applicable — there are currently no tax courts• Papua New Guinea: not applicable• Puerto Rico: not applicable • Suriname: not applicable

23



Question 13: In your experience, are VAT/GST taxpayers in your country reluctant to take disputes to court?

28

5

1

48Yes

No

Don't know

Other

In your experience are VAT/GST taxpayers in your country reluctant to take disputes to court?



Yes No Don’t know

• Angola• Armenia• Aruba• Australia• Belarus• Belgium• Bolivia• BES Islands• Botswana• Brazil• Canada• China• Curacao• Cyprus• Czech Republic• Denmark• Equatorial Guinea• Estonia• France• Germany• Ghana• Greece• Guam • Ireland

• Jamaica• Kenya• Luxembourg• Macedonia• Malawi• Malta• Mexico• Namibia• The Netherlands• New Zealand• Nigeria• Papua New Guinea• Portugal• Puerto Rico• Romania• Singapore• Sint Maarten• Slovak Republic• South Africa• Suriname• Switzerland• Thailand• Uganda• Uruguay

• Bulgaria• Costa Rica• Croatia• Ecuador• El Salvador• Georgia• Guatemala• Hungary• India• Indonesia• Italy• Jordan• Kazakhstan• South Korea• Latvia• Lithuania• Norway• Pakistan• Paraguay• Poland• Russia• Slovenia• Spain• Trinidad and

Tobago

• Turkey• Ukraine• UK• Zambia

• Austria• Finland• Japan• Peru• Sweden

Other

• Chile: depends on the client’s circumstances

24



25VAT/GST Compliance and Controversy Survey 2015


Question 14: Other than going to court, how can taxpayers resolve VAT/GST disputes in your country?1

Tax authority review

Arbitration

Formal binding ruling

Informal ruling

Out-of-court settlement

Other

53

10

31

24

35

13

Other than going to court, how can taxpayers resolve VAT/GST disputes in your country?1




Tax authority review Arbitration

• Angola• Australia• Austria• Belarus• Belgium• Bolivia• BES Islands• Brazil• Canada• Chile• China• Curacao• Czech Republic• Denmark• Ecuador• El Salvador• Equatorial Guinea• France

• Georgia • Germany• Ghana• Greece• Guam • Guatemala• Hungary• Ireland• Italy• Jamaica• Jordan• Kazakhstan• Latvia• Luxembourg• Macedonia• Malawi• Malta• The Netherlands

• Nigeria• Papua New Guinea • Peru• Portugal• Puerto Rico• Singapore• Sint Maarten• Slovak Republic• South Korea• Spain• Suriname• Switzerland• Thailand• Trinidad and Tobago• Uganda• UK• Zambia

• Australia• Botswana• Japan• Malawi• The Netherlands• New Zealand• Portugal• South Africa• Trinidad and Tobago• UK

1 Respondents selected more than one answer.

26




Formal binding rulings Informal rulings Out-of-court settlement Other

• Aruba• Australia• Belgium• Botswana• Chile• China• Costa Rica• Curacao• Denmark• El Salvador• Estonia• Finland• France• Georgia• Hungary• India• Ireland• Italy• Japan• Kenya• Namibia• The Netherlands• New Zealand• Papua New Guinea• Poland• Puerto Rico• Singapore• Sint Maarten• Slovenia• South Korea• Spain• Sweden• Switzerland• Trinidad and Tobago• Zambia

• Aruba• Australia• Austria• Belgium• Bulgaria• Curacao• Cyprus• Czech Republic• Denmark• Germany• Hungary• Ireland• Japan• Jordan• Macedonia• Malta• The Netherlands• New Zealand• Puerto Rico• Singapore• Sint Maarten• Slovak Republic• Slovenia• South Korea

• Armenia• Aruba• Australia• BES Islands• Canada• Croatia• Curacao• France• Germany• Guatemala• Ireland• Italy• Japan• Jordan• Kenya• Lithuania• Macedonia• Malawi• Malta• Mexico• Namibia• The Netherlands• New Zealand• Nigeria• Puerto Rico• Suriname• Trinidad and Tobago• Uganda• Ukraine• Uruguay• Zambia

• Bolivia• Hungary• Indonesia• Ireland• Norway• Pakistan• Papua New Guinea• Paraguay• Portugal• Romania• Russia• Turkey

27



Question 15: How often does your country’s primary1 VAT/GST legislation change?

More than 2–3 times a year

2–3 times a year

Once a year

Every 2–3 years

Less frequently

Not applicable

7

17

23

8

26

1

How often does your country's primary1 VAT/GST legislation change?

1 The main VAT or GST act or similar laws

Frequency of changes

1 The main VAT or GST act or similar laws.


More than 2–3 times a year

2–3 times a year Once a year Every 2–3 years Less frequently Not applicable

• Hungary• Jordan• Malta• Portugal• Puerto Rico• Romania• Ukraine

• Armenia• Canada• Croatia• Cyprus• Denmark• Estonia• France• Georgia• Greece• Italy• Kazakhstan• Lithuania• New Zealand• Poland• Russia• Slovenia• Spain

• Austria• Belarus• Belgium• Bulgaria• Czech Republic• Finland• Germany• India• Ireland• Japan• Kenya• Latvia• Luxembourg• Macedonia• The Netherlands• Norway• Pakistan• Singapore• Slovakia• South Africa• South Korea• Sweden• Thailand• Trinidad and Tobago• Uganda• UK

• Aruba• Australia• Brazil• Chile• Curacao• Ecuador• El Salvador• Switzerland

• Angola• BES Islands• Bolivia• Botswana• Costa Rica• Equatorial Guinea• Ghana• Guam• Guatemala• Indonesia• Jamaica• Malawi• Mexico• Namibia• Nigeria• Papua New Guinea• Paraguay• Peru• Sint Maarten• Suriname• Turkey• Uruguay• Zambia

• China

28



Question 16: How often does your country’s secondary1 VAT/GST legislation change?2

More than once a month

5–12 times a year

2–4 times a year

Once a year

Less frequently

Not applicable

6

18

22

16

20

3

How often does your country’s secondary1 2 VAT/GST legislation change?

1 Regulations, local legislation, bylaws, statutory instruments or similar2 Respondents selected more than one answer

1 Regulations, local legislation, bylaws, statutory instruments or similar.2 Respondents selected more than one answer.


More than once a month

5–12 times a year 2–4 times a year Once a year Less frequently Not applicable

• Belgium• France• Germany• Greece• Indonesia• Jordan

• Armenia• Brazil• Cyprus• Finland• France• India• Indonesia• Italy• Lithuania• Malta• Pakistan• Portugal• Romania• Slovakia• Sweden• Switzerland• Ukraine• UK

• Austria• Canada• Croatia• Czech Republic• Denmark• Estonia• Georgia• Ireland• Kazakhstan• Luxembourg• Norway• Paraguay• Poland• Puerto Rico• Russia• Singapore• Slovenia• South Korea• Thailand• Turkey

• Australia• Belarus• Bulgaria• China• Curacao• El Salvador• Hungary• Japan• Kenya• Latvia• Macedonia• Malawi• Spain• Trinidad and Tobago• Uruguay• Zambia

• Angola• Aruba• BES Islands• Bolivia• Botswana• China• Costa Rica• Ecuador• Equatorial Guinea• Ghana• Guam• Guatemala• Mexico• Namibia• The Netherlands• New Zealand• Nigeria• Papua New Guinea• Sint Maarten• South Africa• Suriname• Uganda

• Chile• Jamaica• Peru

Frequency of changes

29



Question 17: How easy is it for taxpayers to access the applicable rules?

Consolidated legislation, including all amendments, is published online

Consolidated legislation, including all amendments, is published in a print format

The amendments are published online

The amendments are published in a print format

43

24

29

6

How easy is it for tax payers to access the applicable rules?1


Publication of legislation

30




Consolidated legislation, including all amendments, is published online

Consolidated legislation, including all amendments, is published in a print format

The amendments are published online

The amendments are published in a print format

• Angola• Armenia• Aruba• Australia• Austria• Belarus• Belgium• Botswana• Brazil• Bulgaria• Canada• Czech Republic• Ecuador• El Salvador• Estonia• Finland• France• Germany• Hungary• India• Indonesia• Italy• Japan• Jordan• Kenya• Lithuania• Luxembourg• Mexico• The Netherlands• New Zealand• Norway

• Peru• Puerto Rico• Singapore• South Korea• Spain• Switzerland• Thailand• Trinidad and Tobago• Turkey• Uganda• Ukraine• Uruguay

• Armenia• Brazil• Croatia• Ecuador• Germany• Ghana• Greece• Kenya• Mexico• Portugal

• Armenia• BES Islands• Bolivia• Brazil• Canada• Chile• China• Costa Rica• Denmark• Ecuador• Georgia• Germany• Guam• Guatemala• Ireland• Kazakhstan• Latvia• Macedonia• Malawi• Malta• Norway• Pakistan• Paraguay• Poland• Russia• Slovakia• Slovenia• Sweden• UK

• Armenia• Brazil• Canada• Costa Rica• Curacao• Cyprus• Ecuador• Equatorial Guinea• Germany• Guatemala• Jamaica• Kazakhstan• Latvia• Namibia• Nigeria• Papua New Guinea• Peru• Romania• Russia• Sint Maarten• Slovakia• South Africa• Suriname• Zambia

31



Question 18: If changes to the rules for primary1 legislation are planned, are interested stakeholders2 involved in the process?3

Yes, formal mandatory consultation

Yes, formal discretionary consultation

Yes, informal consultation

No consultation

Not applicable

10

30

10

39

1

If changes to the rules for primary1 legislation are planned, are interested stakeholders2 involved in the process?3

1 The main VAT or GST act or similar laws2 Businesses, sectors, taxpayers, tax advisors, academics, etc.3 Respondents selected more than one answer



Yes, formal discretionary consultation Yes, informal consultation No consultation Not applicable

• Croatia• Indonesia• Kenya• Norway• Poland• Slovakia• Slovenia• Sweden• Switzerland• Ukraine

• Armenia• Australia• Austria• Botswana• Canada• Cyprus• Czech Republic• Denmark• Finland• France• Germany• Ghana• Ireland• Italy• Jamaica• Japan• Kazakhstan• Latvia• Luxembourg• Malawi• New Zealand• Papua New

Guinea• Portugal

• Puerto Rico• Romania• Russia• Singapore• Trinidad and

Tobago• Turkey• UK

• Angola• Armenia• Aruba• Belarus• Belgium• Bolivia• Bulgaria• Chile• Curacao• Ecuador• El Salvador• Equatorial

Guinea• Estonia• Georgia• Germany• Greece• Guam• Hungary• India• Jordan• Lithuania• Macedonia• Malta

• Namibia• The Netherlands• Nigeria• Pakistan• Paraguay• Portugal• Romania• Russia• Sint Maarten• South Korea• Spain• Suriname• Thailand• Uganda• Uruguay• Zambia

• BES Islands• Brazil• Costa Rica• Guatemala• Mexico• Norway• Peru• Sint Maarten• South Africa• South Korea

• China

Consultation

1 The main VAT or GST act or similar laws.2 Businesses, sectors, taxpayers, tax advisors, academics, etc.3 Respondents selected more than one answer.

32



Question 19: If changes to the rules for secondary1 legislation are planned, are interested stakeholders2 involved in the process?3


Yes, formal discretionary consultation

Yes, informal consultation

No consultation

5

17

37

29

If changes to the rules for secondary1 legislation are planned, are interested stakeholders2 involved in the process?3

1 Regulations, local legislation, bylaws, statutory instruments or similar2 Businesses, sectors, taxpayers, tax advisors, academics, etc.3 Respondents selected more than one answer



Yes, formal discretionary consultation Yes, informal consultation No consultation

• Norway• Poland• Puerto Rico• Slovenia• Ukraine

• Australia• Austria• Botswana• Canada• Croatia• Cyprus• Czech Republic• Finland• France• Georgia• Germany• Ghana• Indonesia• Ireland• Italy• Jamaica• Kenya• Latvia• Luxembourg• Malawi• New Zealand• Papua New

Guinea• Portugal

• Romania• Singapore• Sweden• Trinidad and

Tobago• Turkey• UK

• Angola• Armenia• Belarus• Belgium• Bolivia• Bulgaria• Chile• China• Curacao• Denmark• El Salvador• Equatorial

Guinea• Estonia• Germany• Greece• Guam• Hungary• India• Japan• Kazakhstan• Lithuania• Malta• The Netherlands

• Nigeria• Paraguay• Portugal• Romania• Russia• Sint Maarten• Slovakia• South Korea• Spain• Suriname• Switzerland• Thailand• Uruguay• Zambia

• Aruba• BES Islands• Brazil• Costa Rica• Ecuador• Guatemala• Jordan• Macedonia• Mexico• Norway• Pakistan• Peru• Sint Maarten• South Africa• South Korea• Thailand• Uganda

1 Regulations, local legislation, bylaws, statutory instruments or similar.2 Businesses, sectors, taxpayers, tax advisors, academics, etc.3 Respondents selected more than one answer.

Consultation

33



Question 20: Can taxpayers resolve uncertainty about their specific circumstances by asking for a tax authority ruling?1

Yes, formal rulings are given

Yes, informal rulings are given

No rulings are given

75

4

12

Can taxpayers resolve uncertainty about their specific circumstances by asking for a tax authority ruling?1


Resolving uncertainty


34




Yes, formal rulings are given Yes, informal rulings are given

No rulings are given

• Angola• Armenia• Aruba• Australia• Austria• Belgium• BES Islands• Bolivia• Botswana• Brazil• Bulgaria• Canada• Chile• China• Costa Rica• Croatia• Curacao• Cyprus• Czech Republic• Denmark• Ecuador• El Salvador• Equatorial Guinea• Estonia• Finland• France• Georgia• Germany• Ghana• Greece• Guam• Guatemala• Hungary• India• Indonesia• Ireland• Italy• Jamaica

• Japan• Jordan• Kenya• Latvia• Lithuania • Malawi• Malta• Mexico• Namibia• The Netherlands• New Zealand• Nigeria• Norway• Pakistan• Papua New Guinea• Paraguay• Poland• Portugal• Puerto Rico• Romania• Russia• Singapore• Sint Maarten• Slovenia• South Africa• South Korea• Spain• Sweden• Switzerland• Thailand• Trinidad and Tobago• Turkey• Uganda• Ukraine• UK• Uruguay• Zambia

• Austria• China• Czech Republic• Ecuador• Ireland• Kazakhstan• Latvia• Macedonia• Romania• Singapore• Slovakia• South Korea

• Belarus• Luxembourg• Peru• Suriname

35



Question 21: How do the tax authorities impose penalties for errors following a change in legislation?1

Penalties are applied in full, as normal

Penalties are waived or reduced for all taxpayers for a specific period of time

Penalties may be waived or reduced at the tax authorities' discretion

48

35

4

How do the tax authorities impose penalties for errors following a change in legislation?1



Penalties are applied in full, as normal Penalties are waived or reduced for all taxpayers for a specific period of time

Penalties may be waived or reduced at the tax authorities’ discretion

• Armenia• Australia• Austria• Belarus• BES Islands• Bolivia• Brazil• Bulgaria• Canada• Chile• Cyprus• Czech Republic• Ecuador• El Salvador• Equatorial Guinea• France• Germany• Ghana• Greece• Indonesia• Ireland• Italy• Jamaica• Japan

• Jordan• Kazakhstan• Kenya• Latvia• Lithuania• Macedonia• Mexico• New Zealand• Pakistan• Paraguay• Peru• Poland• Portugal• Romania• Russia• Slovakia• South Africa• South Korea• Spain• Turkey• Uganda• Ukraine• UK• Uruguay

• Angola• Canada• France• Latvia

• Aruba• Belgium• Botswana• Canada• China• Costa Rica• Croatia• Curacao• Denmark• Estonia• Finland• France• Georgia• Guam• Guatemala• Hungary• India• Luxembourg• Malawi• Malta• Namibia• The Netherlands• Nigeria• Norway

• Papua New Guinea• Puerto Rico• Singapore• Sint Maarten• Slovenia• Suriname• Sweden• Switzerland• Thailand• Trinidad and

Tobago• Zambia

Consequences of errors


36



Question 22: How do the tax authorities deal with errors that have been voluntarily disclosed?1

No penalty is imposed and no interest applies

No penalty is imposed, but interest applies to tax underpayments

Reduced penalties are imposed

Penalties are applied in full

Tax authority discretion

3

31

16

26

8

How do the tax authorities deal with errors which have been voluntarily disclosed?1

1 Respondents selected more than one answerCountry breakdown (Question 22)

No penalty is imposed and no interest applies

No penalty is imposed, but interest applies to tax underpayments

Reduced penalties are imposed

Penalties are applied in full

Tax authority discretion

• Cyprus• Denmark• Singapore

• Armenia• Austria• Belarus• Belgium• Botswana• Canada• Croatia• Czech Republic• Estonia• Finland• Georgia• Hungary• India• Japan• Kazakhstan• Latvia• Lithuania• Macedonia• New Zealand• Norway• Pakistan• Poland• Puerto Rico• Russia• Singapore• Slovenia

• Spain• Sweden• Switzerland• Turkey• Uganda

• Angola• BES Islands• Brazil• Chile• China• Costa Rica• Curacao• El Salvador• Equatorial Guinea• Greece• Guatemala• Ireland• Italy• Malta• The Netherlands• Norway• Papua New Guinea• Paraguay• Peru• Portugal• Sint Maarten• South Korea• Thailand• Ukraine• UK• Zambia

• Bolivia• Bulgaria• Ecuador• Ghana• Guam• Indonesia• Jamaica• Jordan• Kenya• Mexico• Namibia• Nigeria• Romania• Slovakia• South Africa• Uruguay

• Aruba• Australia• France• Germany• Luxembourg• Malawi• Suriname• Trinidad and Tobago


Consequences of errors

37




38 VAT/GST Compliance and Controversy Survey 2015

Global Director – Indirect Tax

Gijsbert Bulk+31 88 40 [email protected]

VAT/GST

Americas

Jeffrey N. Saviano+1 212 773 0780 (New York)+1 617 375 3702 (Boston)[email protected]

Jean-Hugues Chabot+1 514 874 [email protected]

Europe, Middle East, India and Africa (EMEIA)

Kevin MacAuley+44 207 951 [email protected]

Asia-PacificRobert Smith+86 21 2228 [email protected]

Global Trade

William Methenitis+1 214 969 [email protected]

Neil Byrne+353 1 221 2370

[email protected]

Contacts

39



EY | Assurance | Tax | Transactions | Advisory

About EYEY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com.

About EY’s Indirect Tax servicesIndirect taxes, ranging from value-added tax (VAT) and customs duties to environmental levies, affect the supply chain and the financial system. They pose unique challenges to multinational tax functions since they must be managed accurately and in real time. These often invisible taxes can have significant impacts — on cash flow, absolute costs and risk exposures.

Thanks to our network of dedicated Indirect Tax professionals, who share knowledge and ideas, we can provide seamless, consistent service throughout the world and help you deal effectively with cross-border issues. These include advising on the VAT treatment of new and complex transactions and supplies, and helping resolve classification or other disputes and issues with the authorities.

We provide assistance in identifying risk areas and sustainable planning opportunities for indirect taxes throughout the tax life cycle. We can provide you with effective processes to help improve your day-to-day reporting for indirect tax, reducing attribution errors and costs, and making certain indirect taxes are handled correctly.

We can support full or partial VAT compliance outsourcing, help identify the right partial exemption method and review accounting systems. Our customs and international trade teams can help you manage customs declarations, audit and review product classifications, and evaluate import and export documentation. Our globally integrated teams can give you the perspective and support you need to manage indirect taxes effectively.

© 2015 EYGM Limited. All Rights Reserved.

EYG no. DL1251

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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.

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