B) Taxpayer Charter

  1. Is there an explicit Taxpayer Charter in [your country]? If yes, add link in comment box.

  2. What form does the Taxpayer Charter take?

  3. Is the Taxpayer Charter legally binding? If in part, describe in text box.

  4. Is the Taxpayer Charter followed by the tax authority?

  5. Do tax professionals use the Taxpayer Charter in dealings with the tax authority?

  6. 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.
  7. 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.
  8. 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.