OBLIGATIONS AND RIGHTS OF TAXPAYERS - Accounting and Taxation

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Understanding Cambodian taxation and international accounting standard board

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Monday, January 29, 2018

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OBLIGATIONS AND RIGHTS OF TAXPAYERS

OBLIGATIONS AND RIGHTS OF TAXPAYERS

  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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