¹Main reasons listed, but no priority given: to secure revenue, to improve management of arrears, to provide better services to large taxpayers.

²Also, to improve audit effectiveness, to provide better taxpayer services.

³Both Inland Revenue and HMC&E reported “securing revenue” as the most important reason for setting up their large taxpayer operations.

¹Administrative decree establishing LTU.

²There are specific ordinances regarding the structure and functions of the National Audit Office. There are also specific ordinances outlining the obligations of the large taxpayers (e.g., location and deadlines for filing tax returns).

³Relevant for both HMC&E and Inland Revenue.

⁴The IRS Restructuring & Reform Act of 1998 prescribed certain procedures and responsibilities for the Large and Mid-Size Business Division but also required that certain large taxpayer issues be handled by other pares of the IRS (i.e., appeals, criminal investigation, etc.).

¹Local excise taxes.

²The LTU does not administer the equivalent of the VAT the goods and services tax. It only administers the turnover tax, which is limited to the financial sector.

³National Security Levy.

⁴Stamp tax.

⁵Corporate income tax only.

⁶LTU administers excise tax on insurance. All other excises are administered by customs.

⁷HMC&E administers the VAT and excises, and Inland Revenue administers personal and corporate income taxes and social security contributions.

¹Other criteria used: amount of tax refunded, value of fixed assets.

²Other criterion used: amount of VAT refund claim.

³Other criteria used: taxpayers with complicated structure and several subsidiaries, taxpayers with annual balances higher than a certain amount.

⁴Another criterion used: if taxpayer is a corporate taxpayer.

⁵For purposes of determining the corporate income tax.

⁶Other criteria used: amount of tax assessed, annual purchases.

⁷Other criteria used: whether or not the taxpayer belongs to a conglomerate or a corporate group, or has significant asset holdings.

⁸Another criterion used: whether or not the taxpayer is a withholding agent.

⁹Another criterion used: if taxpayer is in the mining and hydrocarbons sector.

¹⁰Other criterion used: taxpayer is “high wealth.”

¹¹Criterion used: corporations with capital of ¥100 million or more.

¹²Other criterion used: share capital.

¹³Other criteria used: importance of taxpayer within economic sector, whether taxpayer is member of a corporate group, complexity of operations, whether operations span a large geographic area.

¹⁴HMC&E uses the following criterion: amount of tax paid throughout the previous year. Inland Revenue use the following criteria: annual turnover, whether the taxpayer is a public enterprise or financial sector enterprise, and with respect to the corporate income tax, whether there are significant international tax aspects to the enterprise’s operations.

¹⁵Criteria used: corporations and partnerships with assets of over $5 million. While corporations with assets in excess of $5 million are now considered customers of the Large and Mid-Size Business Division, a “pointing” system is used to identify the largest and most complex taxpayers within this population, which corresponds to the Large Case Program the IRS had in place prior to its reorganization.

¹There is not a single, unified LTU. Rather, the “LTU” in Colombo is separated into two offices, one for collection and enforcement, and one for audit, each reporting to different commissioners.

²Large taxpayer audit units are not autonomous, but rather are part of the regional tax office structure.

³In addition to the main corporates segment office in Wellington, there are two main offices that handle corporate operations: one in Auckland and one in Christchurch. There are also a few corporates segment staff in other locations around the country, but they handle relatively few corporate cases.

⁴There are for practical purposes two large taxpayer units; (1) the National Audit Office, which carries our. audits of the large taxpayers; and (2) the Central Unit for Management of Large Enterprises, which is responsible for all collection and monitoring functions. A third unit, the National Collection Office, was established recently as a national unit responsible for enforced collection of large tax debts, which generally correspond to the large taxpayers. The National Audit Office has 17 branches at the regional office level that perform audits of the large taxpayers.

⁵Inland Revenue has a single LTU with 32 branch offices (an increase in relation to the 25 branches that existed in 1997, because of the expansion of the unit’s work to include the administration of national insurance contributions). HMC&E reports having 12 autonomous LTUs.

⁶There are five industry groups that report to the Large and Mid-Site Business Division at headquarters: Retail, Food, and Pharmaceuticals: Natural Resources; Financial Services and Healthcare: Heavy Manufacturing. Construction, and Transportation: and Communications, Technology, and Media.

¹Reporting fine from the LTU to the commissioner is through the deputy commissioner for revenue.

²Large taxpayer collection and enforcement office reports to headquarters enforcement department, and large taxpayer audit office reports to headquarters corporate tax department.

³The large taxpayer offices are part of the regional tax office network. As such, they report to the national operations office at headquarters.

⁴The LTU in Montevideo reports to the collection department at headquarters, and the LTUs in the interior of the country report to the headquarters division in charge of supervising operations of tax offices in the interior.

⁵The LTUs report to a headquarters office responsible for supervising all large taxpayer operations.

⁶Large taxpayer units are primarily audit units and report to the headquarters audit department.

⁷The LTUs report to a headquarters office responsible for supervising all large taxpayer operations.

⁸There is a headquarters unit that supervises the operations of the Central Unit for Management of Large Enterprises. The National Audit Office, which carries out audits of the large taxpayers, reports to the headquarters audit department

⁹In the case of both HMC&E and Inland Revenue, there is a special headquarters unit in charge of supervising the large taxpayer units’ operations.

¹⁰The Large and Mid-Size Business Division at headquarters is responsible for supervising all large taxpayer operations.