Article 3. Who and what is covered?

Article 3 outlines who is covered by this Charter and what the Charter applies to.

  1. The persons covered by this Charter include all Taxpayers and their duly appointed Tax Advisors and, in their dealings with Taxpayers and Tax Advisors, all States, Tax Administrations and Tax Officers.

    This provision is written in the broadest manner, such that all Taxpayers are to be included, as well as duly appointed Tax Advisors. Specific terms apply concerning Tax Advisors, which are covered in various places, specifically under Article 26. Necessarily the Charter applies to States, Tax Administrations and Tax Officers in their dealings with Taxpayers and Tax Advisors.
  2. This Charter applies to all Taxes whether self-assessed or otherwise, interest in respect of such Taxes and penalties, if assessed, and all rights of objection and appeal as well as all Taxpayer records and Tax Filings.

    This Charter applies to Tax Filings, Tax, interest and penalties, as well as Taxpayer records.