Obligations of Taxpayers
- Register with the tax administration
- File tax returns and provide information as required by the tax provisions
- Pay taxes by the due date
- Keep and maintain books of account, legal documents, and other documents and present them to the tax administration
- Present to the tax administration according to the date specified in the letter of notification of the tax administration
- Pay taxes, additional taxes, and interest as determined by the tax administration by the date as stated in the tax provisions or as notified in writing by the tax administration
- Be truthful in fulfilling tax obligations
- Be cooperative with the tax administration in order to meet tax obligations
Rights of Taxpayers
- Have information provided to the tax administration treated as confidential
- Be offered professional service and assistance to help understand tax system and procedures and fulfill tax obligations
- Obtain explanation of the decisions made by the tax administration about tax affairs
- Make a complaint about decisions made by the tax administration
- Pay no more tax than what is required by tax provisions
- Have the authorized representative of their choice accepted in offering advice about tax affairs
- Be treated fairly and reasonably by the tax administration
- Be treated as being honest in fulfilling tax obligations
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