Article 4. Fundamental Principles

As a Taxpayer you have the right to: And the responsibility to:
1. Integrity and equality 1. Be truthful
The Tax system shall be designed and administered fairly, honestly and with integrity, according to the law, without bias or preference. Be truthful in all Tax matters including legally required disclosures.
2. Certainty 2. Provide information
The Tax system will be designed and administered to provide as far possible certainty, clarity and finality in one's Tax affairs. Provide information on a timely basis as and when reasonably required.
3. Efficiency and effectiveness 3. Be cooperative
The Tax system will be designed and administered fairly and cost effectively taking into account the attainment of its purposes. Be cooperative in dealings with the Tax Administration, filing Tax returns and information reporting, the conduct of an audit, and payment of Taxes.
4. Appeal and the right to dispute resolution 4. Make payment
In cases of disputes as to Tax liability an independent, objective, speedy and cost effective appeal process. Disputes as to actions of the Tax Authority will be followed up without fear of reprisal under independent oversight. Pay Tax on time without deduction or offset subject to the right to appeal.
5. Appropriate assistance 5. Comply with the law
Taxpayers who face difficulties in carrying out their responsibilities as Taxpayers will be given appropriate assistance by the Tax Administration. Comply with Tax responsibilities and seek assistance if necessary.
6. Confidentiality and privacy 6. Maintain records
A Taxpayer's affairs and records will be kept confidential and private except in the case of public hearings in litigation or criminal prosecutions. Maintain accurate financial records and supporting information for such period as may be reasonably required.
7. Pay correct amount of Tax 7. Take due care
A Taxpayer is required to pay no more than the amount of Tax based on Tax laws. Exercise an appropriate degree of care and diligence in taxation matters.
8. Representation 8. Retain responsibility for advisors
A Taxpayer may be represented by a person of the Taxpayer's choosing. Be held accountable for the correctness and completeness of the information supplied to the Tax Administration whether or not another person has been engaged to prepare, assemble and/or submit the information on your behalf.
9. Proportionality 9. Show courtesy
Enforcement action including audits, collections, reassessment, penalties and prosecutions will be proportionate to the circumstances. Treat Tax Officers with courtesy and respect, noting that abuse of Tax Officers in performance of their duties is never acceptable.
10. Honesty 10. Comply cross border
In the absence of any evidence to the contrary to be presumed honest. Ensure that all legitimate cross border compliance requirements are met.

The fundamental principles in Article 4 need no elaboration here and will be commented on under the specific provisions derived from these principles.