I) Assistance

  1. Does the taxpayer have the legal right to be heard and responded to and to receive reasonable assistance from the tax administration?

  2. Does the tax authority provide assistance as to the application and interpretation of tax laws (but not of course planning advice)?

  3. Does the tax authority provide tax legislation, regulations, forms, guides and information to taxpayers in an accessible manner?

  4. Are the forms and guides kept up to date?

  5. Is this information available for free?

  6. Are tax officials expected to be thoroughly familiar with the law as it is applicable to their duties?

  7. Are tax officials knowledgeable and adequately trained?

  8. Is the taxpayer entitled to information concerning past tax records in possession of the tax authority?