National Tax Administration Taxpayer Service Assessment

It sets the framework for taxpayer and public opinion regarding the tax administration. Therefore, Taxpayer Service must provide complete and accurate assistance and information to taxpayers and their representatives, as simply as possible and in a professional manner, and with the least burden to the taxpayers. A modern tax system can be likened to a stool with three legs. One leg represents fair, ethical, and competent administration, including management and processing systems, as well as human resources, IT, and other support services, exhibiting transparency and efficiency. The second represents a fair but effective enforcement function, including enforced collection, audit, criminal/fraud investigation. The third represents taxpayer assistance, information, and education. If any of these legs is missing or over- or under-emphasized, the tax system, like the stool, will not stand. A properly functioning Taxpayer Service function will accomplish four main objectives: supporting voluntary compliance, maximizing resources, increasing enforcement effectiveness, and building tax culture. Taxpayer Service supports voluntary compliance by providing the information and education necessary for taxpayers to meet their tax obligations. Taxpayer Service maximizes resources by providing information via mass media, publications, and educational programs to groups, as well as utilizing tools such as call sites. Taxpayer Service increases enforcement effectiveness by addressing potential tax problems before they occur (through education and assistance) and by freeing up resources for more focused enforcement activities. Taxpayer Service builds tax culture by educating taxpayers – showing them how taxes benefit them – and by providing free services, showing a positive side of the tax administration. Taxpayer Service is divided into three main components: Taxpayer Information, Taxpayer Education, and Taxpayer Assistance. Taxpayer Information uses audio-visual media and print media to provide basic information to the public about taxes and the tax system. It is comprised of media relations/public relations, campaign development, and forms and publications development. Taxpayer Information is usually proactive in its approach. Public relations/media relations is important because it maximizes resources by utilizing mass media to reach large audiences of taxpayers. It is also an effective tool for affecting public opinion. Effective public relations/media relations does require a specialist approach, however, and effective recruiting should be done to hire qualified employees in this area. Taxpayer Education is another important component of Taxpayer Service. It provides taxpayers with the knowledge and skills necessary to comply with tax laws and regulations. Taxpayer Education can be delivered through various channels, including workshops, seminars, and online resources. The goal of Taxpayer Education is to empower taxpayers with the information and skills they need to make informed decisions about their tax obligations. Taxpayer Assistance is the third component of Taxpayer Service. It provides taxpayers with direct assistance and support in resolving their tax-related issues. Taxpayer Assistance can be delivered through various channels, including phone, email, and in-person support. The National Tax Administration (NTA) has taken steps to improve Taxpayer Service in Mongolia. The NTA has recently moved desk audits out of Taxpayer Service, which is a positive step towards improving the efficiency and effectiveness of Taxpayer Service. The NTA has also established a Taxpayer Service function that is responsible for providing information and education to taxpayers. The Taxpayer Service function is divided into three main components: Taxpayer Information, Taxpayer Education, and Taxpayer Assistance. The NTA has also established a number of initiatives to improve Taxpayer Service, including the development of a new business tax education program and the implementation of electronic filing.