Classification of tax compliance
Subject: Tax

The Ministry of Economy and Finance issued Prakas on classification of tax compliance dated 23 December 2016 (Prakas 1536) to classify the tax compliance of the taxpayers.


Classification of tax payers’ compliance

The classification of tax payers’ compliance has been divided into three types: Gold (Highly-compliant), Silver (Moderately-compliant), Bronze (Slightly compliant) depend on total scores of the criteria.

Tax payer will have to be classified as Gold, Silver or Bronze as below:

- Gold: for tax payers who get total scores from 16 to 20.

- Silver: for tax payers who get total scores from 11 to 15.

- Bronze: for tax payers who get total scores from 1 to 10.


Criteria are as followed:

Criteria Score
Tax registration and registration updated 1
Give notification about the change of registration information 1
Submit tax declaration on time 1
Tax paid on time as declare 1
Been occupied on accounting report, and other documents as needed 2
Issued the correct invoices on every transection according to Law of Taxation 2
Not commit negligence as stipulated in Article 125 of Taxation Law 2
Not commit serious negligence as stipulated in Article 126 of Taxation Law 2
Paid for taxes, additional tax, and other interest that has been set by tax administration 2
Not making or providing document report or any fake information 2
Cooperation and allow tax administration to inspect accounting report or other document 2
Not found to be applicable transfer prices between relevant persons 2
Total 20


Tax compliance certification

The General Department of Taxation will issue a certificate of tax compliance to the gold status taxpayers, while silver and bronze status taxpayers are required to apply for a certificate.

The validation of the certificate is 2 years. During the period of validation date, the GDT has right to revoke or do re-evaluation on tax compliance in case they have been found that the tax payer disobey the criteria that they received.