- Is there an explicit Taxpayer Charter in [your country]? If yes, add link in comment box.
- What form does the Taxpayer Charter take?
- Is the Taxpayer Charter legally binding? If in part, describe in text box.
- Is the Taxpayer Charter followed by the tax authority?
- Do tax professionals use the Taxpayer Charter in dealings with the tax authority?
- What are the main aspects of how the Taxpayer Charter is used by professionals?
Where a response was given, most countries indicated that the main use of the Taxpayer Charter was in dealing with taxpayer audits or the abatement of penalties. Also, it was used as a basis for obtaining information from the tax authorities generally involving a tax dispute.
- How is the Taxpayer Charter seen by tax professionals in general?
14 countries provided comments to this question, and there were a wide range of answers. Some saw the Taxpayer Charter as being useful, while others did not.
- How is the Taxpayer Charter seen by taxpayers?
Most countries which provided comments to this question stated that there was a low level of awareness of the Taxpayer Charter among taxpayers in general, particularly those who are not represented by a professional tax advisor.