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Enterprises should have an open, honest and cooperative professional relationship with us based on mutual trust and transparency.

These are examples of open and honest communication.

  • A statement in the tax strategy or tax control framework, setting out how to communicate with us.
  • Established procedures and channels to deal with us in a professional and timely manner.
  • Responding to our information requests (formal and informal) in a timely manner, and providing full and complete responses.
  • Making accurate and timely voluntary disclosures if there is an error.
  • Seeking binding rulings or indicative views from us if there is uncertainty about a tax position.
  • Submitting on proposed tax policy changes that could affect the enterprise.

If you still have questions about building your tax control framework, you can contact us directly at [email protected]

Last updated: 04 Apr 2025
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