Appendix V: Taxpayer Charters in Certain Countries (list)

CountryLink/Reference
Australiahttps://www.ato.gov.au/About-ATO/About-us/ In-detail/Taxpayers--charter/Taxpayers-- charter---what-you-need-to-know/
AustriaNo Charter Reported
BelgiumNo Charter Reported
BulgariaCharter Exists - No Link Provided
Canadahttp://www.cra-arc.gc.ca/E/pub/tg/rc17/rc17-e.html
ChinaNo Charter Reported
CroatiaNo Charter Reported
Czech RepublicNo Charter Reported
FinlandNo Charter Reported
Francehttp://www2.impots.gouv.fr/documentation/ charte_contrib/index.htm
GermanyNo Charter Reported
GreeceNo Charter Reported
Hong Konghttp://www.ird.gov.hk/eng/abo/tax.htm
IndiaNo Charter Reported
IndonesiaNo Charter Reported
IrelandNo Charter Reported
IsraelCharter Exists - Broken Link Provided (Charter is in Hebrew)
ItalyLegge 27/7/2000 n. 212 "Disposizioni in materia di Statuto dei diritti del contribuente"
JapanNo Charter Reported
LatviaNo Charter Reported
LuxemburgNo Charter Reported
Malaysiahttp://www.hasil.gov.my/goindex.php? kump=2&skum=2amp;posi=1&unit=8&sequ=1
MaltaCharter Exists – Broken Link Provided
MexicoCharter Exists - No Link Provided
MongoliaNo Charter Reported
NetherlandsNo Charter Reported
New ZealandNo Charter Reported
PolandThe Declaration of Taxpayer Rights is an informal document, signed May 18th 2011, there is a plan to submit it to Parliament for law.
PortugalNo Charter Reported
RomaniaCharter Exists – Broken Link Provided
RussiaNo Charter Reported
SingaporeNo Charter Reported
SlovakiaNo Charter Reported
SloveniaNo Charter Reported
South AfricaCharter Exists - No Link Provided
South Koreahttp://www.nts.go.kr/eng/resources/resour_21.asp? minfoKey=MINF7420080211223143& top_code=&subcode= &isSearch=0&mbsinfoKey=MBS20080308132102140&type=V
SpainGeneral Taxation Act 58/2003
Switzerlandhttp://www.estv.admin.ch/dokumentation/00078/ 00733/index.html?lang=en
U.K.http://www.hmrc.gov.uk/charter/index.htm
U.S.ANo Charter Reported
VietnamNo Charter Reported