This document-that will be updated over time- contains examples of measures undertaken by tax administrations globally. The aim is to help administrations in considering domestic measures, and in validating measures taken through comparisons with what other administrations have done. The examples are grouped under the following headings 1)Additional time for dealing with tax affairs, including consideration of: a) Extension of filing and tax payment deadlines b)Remitting penalties and interest c) Deferral of tax payments d) Easier access to debt payment plans and extension of plan duration o Suspension of debt recovery 2)Quicker refunds to taxpayers 3)Temporary changes in audit policy and ways to provide quicker tax certainty 4)Enhanced taxpayers services and communication initiatives.

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