After the outbreak of the Covid -19 pandemic, the OECD has prioritised work on a range of targeted and temporary tax policy and tax administration measures governments could consider as part of their immediate response. The Organisation has also compiled all tax measures taken by governments to produce a useful toolkit. Among the most urgent measures, governments have been considering (and enacting): Waiving or deferring employer and self-employed social security contributions, as well as payroll related taxes - Providing tax concessions for workers in health and other emergency-related sectors-Providing additional time for dealing with tax affairs - Deferring payments of VAT, customs or excise duties for imported items - Speeding up refunds of excess input VAT - Simplifying procedures for claiming relief from VAT on bad debts - Deferring or adjusting the required advance payments of business income taxes on the basis of a revised expected tax liability - Deferring or waiving taxes that are levied on a tax base that does not vary with the immediate economic cycle - Increasing the generosity of loss carry-forward provisions.

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