The Federal Tax Authority has delineated a set of rights and obligations applicable to taxpayers, encapsulated within what is termed the "Taxpayer Charter."
This Charter, disseminated to taxable entities, encompasses nine rights and four obligations, underscoring the principles guiding interactions between taxpayers and the Authority.
Among the rights enshrined in the Charter is the entitlement of taxpayers to receive courteous and professional treatment from the authority and its personnel, along with access to clear and comprehensible information. Importantly, taxpayers are assured of the objective application of tax laws, devoid of discrimination. Furthermore, the Charter guarantees the confidentiality of all taxpayer transactions and information, safeguarding privacy in accordance with data protection regulations. Additionally, the authority is mandated to consider extenuating circumstances that may impede a taxpayer's compliance with tax obligations.
Prompt responsiveness to inquiries, as per established service standards, is another right bestowed upon taxpayers. They are also entitled to accurate guidance supporting compliance and the option to be represented by authorized tax agents or legal representatives. Moreover, taxpayers retain the right to contest decisions through the objection process outlined in tax legislation and to lodge complaints regarding authority performance or employee conduct without repercussions on their tax affairs.
Conversely, taxpayers are bound by several commitments outlined by the authority. These include full compliance with tax legislation, including timely submission of accurate tax returns and payments, maintenance of comprehensive business records, and acknowledgment of updates or correspondences from the authority concerning tax obligations. Additionally, taxpayers are obligated to furnish complete and timely information upon legal request, cooperate with Authority personnel, and contribute to efforts to combat tax evasion.
The Taxpayer Charter underscores a reciprocal relationship between taxpayers and the Federal Tax Authority, promoting transparency, accountability, and cooperation in the realm of taxation. By delineating rights and responsibilities, the Charter endeavors to foster a fair and equitable tax regime while safeguarding the interests of both taxpayers and the Authority.
