Tax Administration: Designing a Business Continuity Plan for an Epidemic »

INTERNATIONAL MONETARY FUND

Fiscal Affairs Department

Tax Administration:

Designing a Business Continuity Plan for an Epidemic

Prepared by John Brondolo, Joshua Aslett, and Andja Komso1

Authorized for distribution by Michael Keen

October 2020

DISCLAIMER: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management

JEL Classification Numbers:	H2, H20, H83, H120
Keywords:	Tax administration; business continuity plan; crisis management
Authors' E-Mail Addresses:	[e-mail]
	[e-mail]
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1This note has benefited from guidance and comments provided by Brendan Jones and Matthew Coffey (Australian Tax Office), Torsten Jacobsen (Danish Tax Administration), Vanessa Johnson, Elizabeth Sartorelli and Margaret Thomson (Inland Revenue New Zealand), Datuk Nizom, Marhaini Mahmood, and Rasyidah Che Rosli (Inland Revenue Board of Malaysia), Thomas Brandt (Internal Revenue Service of the United States), Batjargal Zayabal and Mr Damdinpurev Tsogtjargal (Mongolia Tax Administration), Pakun Tunmaneewattana (Thailand Revenue Department), and Debra Adams, Margaret Cotton, Michael Hardy, Michael Keen, Meg Klekner, Evelyn Nash, Paulo Paz, Enrique Rojas, and Rebecca Sparkman (International Monetary Fund).

©International Monetary Fund. Not for Redistribution

TECHNICAL NOTES AND MANUALS

Tax Administration: Designing a Business Continuity Plan for an Epidemic

Prepared by John Brondolo, Joshua Aslett, and Andja Komso

This technical note and manual (TNM) addresses the following questions:

• What is a business continuity plan (BCP) and what are its main components?
• What are a BCP's key design considerations for an epidemic?
• What are the organizational and management arrangements for a BCP?
• How does a BCP maintain a tax agency's critical functions during an epidemic?
• How does a tax agency keep its BCP current and ready for deployment?

Technical Notes and Manuals 001  |  2020    1

©International Monetary Fund. Not for Redistribution

CONTENTS

I.. Business Continuity Plan Defined . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 II.. Key Considerations of a BCP for an Epidemic. . . . . . . . . . . . . . . . . . . . . . . . . 5 III.. Organizational Arrangements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 IV.. Activation and Deployment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 V.. Action Plans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

A. Action Plan for Mission-Critical Functions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 B. Health and Safety Support Plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 C. Workforce Deployment Support Plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 D. Information Technology Support Plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 E. Facilities Support Plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 F. Communications Support Plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

VI.. Maintenance and Testing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18

Appendix 1. Identifying Mission-Critical Functions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Appendix 2. Elements Of An Information Technology Support Plan . . . . . . . . . . . . . . . . . . . .25

2Technical Notes and Manuals 001  |  2020

©International Monetary Fund. Not for Redistribution