Download- Identification of taxpayers, issuance of tax returns and communication with taxpayers;
- The issue of tax assessments;
- Confidentiality;
- Normal audits;
- More intensive audits;
- Review and appeal;
- Criminal and administrative sanctions;
- Enforcement of taxes;
- Cross-border procedures;
- Legislation;
- Revenue practice and guidance; and
- The institutional framework for protecting taxpayers’ rights.
This report sets up freely accessible unbiased information on the effective protection of taxpayers’ rights as a step to establish a block of technically reliable information that can be used to support a constructive dialogue between taxpayers and tax authorities in such countries, as well as elsewhere in the world. This dialogue should take place in a legal context that includes the protection of rights pertaining to the values that determine good tax governance within a given legal system, and should also achieve timely and effective justice in the case that something goes wrong.
