All businesses, individuals, and other entities that are required to register are
included in a taxpayer registration database. Information held in the database is
complete, accurate, and up-to-date.
P1 - 1 Accurate and reliable taxpayer information
- The adequacy of information held in respect of registered taxpayers and the extent
the registration database supports effective interactions with taxpayers and tax
- The accuracy of information held in the registration database.
P1 - 2 Knowledge of the potential taxpayer base
- The extent of initiatives to detect businesses and individuals who are required
register but fail to do so.