Recent crisis caused by the COVID-19 pandemic has highlighted the importance of having a Continuity Plan and has reminded of the necessity of extended attention towards this strategic element. Crises can disrupt administrative processes, both manual and computerized, ranging from weather events/natural phenomena to cyber-attacks, geopolitical conflicts, regulatory changes, and social crises.

Tax administrations are vital organizations for a country and are not immune to such disruptions; therefore, they must enhance their resilience and address the protection of their activities as a strategic necessity.