Article 1. Introduction and Purpose

  1. This Charter of Taxpayer Rights and Responsibilities may be cited as the Taxpayer Charter and within its text is referred to as the Charter.
  2. Where defined, terms used in this Charter have the meanings ascribed to them in Article 2.
  3. This Charter sets out the rights of a Taxpayer in connection with Tax levied by the State and the obligations of a Taxpayer to the State.
  4. This Charter recognizes the sovereignty of the State to levy Tax in accordance with its laws and to administer and enforce such laws.
  5. The rights of a Taxpayer under this Charter and the obligations of a Taxpayer are to be taken together with each given appropriate weight such that one does not override the other.
  6. The overriding purposes of this Charter are to foster a relationship of mutual trust, respect and responsibilities of Taxpayers for their obligations to the State, and on behalf of the State as to the rights of Taxpayers, to codify the behaviour and duties of the Tax Administration, and through these means to reduce the costs of compliance, increase voluntary compliance, and ensure that all Taxpayers are treated fairly, equally and without bias or preference.