| 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 |
NTS
