19.1 Rights and obligations for revenue measures

• Information provided to payers on most revenue obligation areas, and rights, including at a minimum redress processes and procedures

• Notes on whether the information provided to payers is comprehensive, up to date, and easy to access

• The means by which information is provided.

• Tax code and other revenue legislation. In resource-rich countries, additional legislation may include relevant information as part of natural resource management arrangements

• Revenue agency websites and publications with information on key obligations and rights

• Customized information products tailored to the needs of key payer segments

• Documented procedures (of the entities collecting most or majority of the central government revenue)

• The best information sources are the revenue authorities, and investment and promotion agencies. Information should also be triangulated with taxpayer and business associations, chamber/s of commerce, etc.

• Some countries have one-stop shops, government service centers, or e-government portals that perform some or all of the client service involved in revenue administration.)