You’re Taxpayer Rights

Taxpayer Rights

The Taxpayer Rights groups the existing rights in the tax code into certain fundamental rights and makes them clear, understandable, and accessible.

Regulations

This part consist of regulations made by the Minister for matters authorized to be made or prescribed and for better carrying into effect of the principles, purposes and provisions of the respective Acts.

Taxpayer Rights

  • The Right to Information
    Taxpayers have the right to be informed, to know what they need to do to comply with tax laws. They are entitled to clear explanations of the law and TRA procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of TRA decisions about their tax accounts and to receive clear explanations of the outcomes.
  • The Right to Quality Service
    Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the TRA, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the TRA, and to have a way to file complaints about inadequate service.
  • The Right to Pay No More than the Correct Amount of Tax
    Taxpayers have the right to pay only the amount of tax legally due and to have the TRA apply all tax payments properly.
  • The Right to Challenge the TRA’s Position and Be Heard
    Taxpayers have the right to raise objections and provide additional documentation in response to formal TRA actions or proposed actions, to expect that the TRA will consider their timely objections and documentation promptly and fairly, and to receive a response if the TRA does not agree with their position. The taxpayer has a right to fair justice unless proven guilty.
  • The Right to Appeal TRA Decision in an Independent Forum
    Taxpayers are entitled to a fair and impartial administrative appeal of most TRA decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals’ decision. Taxpayers generally have the right to take their cases to court.
  • The Right to Finality
    Taxpayers have the right to know the standard time they have to challenge the TRA’s position as well as the maximum amount of time the TRA has to audit a particular tax year. Taxpayers have the right to know when the TRA has finished an audit.
  • The Right to Privacy
    Taxpayers have the right to expect that any TRA inquiry, examination, or enforcement action will comply with the law and are no more intrusive than necessary. And will respect all due process rights, including search and seizure protections and a collection due process hearing where applicable.
  • The Right to Confidentiality
    Taxpayers have the right to expect that any information they provide to the TRA will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect the TRA to investigate and take appropriate action against its employees, return preparers and others who wrongfully use or disclose taxpayer return information.
  • The Right to Retain Representation
    Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the TRA. Taxpayers have the right to be told that if they cannot afford to hire a representative they may be eligible for assistance from a TATA Legal Aid department.
  • The Right to a Fair and Just Tax System
    Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the TRA has not resolved their tax issues properly and timely through its normal channels.
  • Tax incentives and exemption under the Tax Laws
    Taxpayer has the right to plan their tax affairs so as to obtain incentives and exemption allowed under the tax laws.

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