Article 10. Taxpayer Assistance

A Taxpayer shall have the right to request and receive reasonable assistance from the Tax Administration. The rights to such assistance are laid out in this Article.

  1. A Taxpayer shall have the right to be heard and responded to and to receive such assistance as may be reasonable to carry out a Tax Filing.

    The Taxpayer shall have the right to be heard and responded to where a Taxpayer makes a request for assistance in accordance with the procedures made available by the Tax Administration. A Taxpayer's request cannot be ignored and must be responded to on a timely basis. The complexity of Tax legislation requires that reasonable assistance be provided.
  2. The Tax Administration shall be required to provide assistance as to the application and interpretation of Tax laws but shall not be required to provide planning advice to a Taxpayer.

    The Tax Administration shall provide up to date guides, forms, and other written materials to assist the Taxpayer in compliance with Tax Filings. However, the Tax Administration is not required to initiate communication with Taxpayers. Should a Taxpayer require assistance, it is the responsibility of the Taxpayer to seek such assistance.
  3. The Tax Administration shall provide Taxpayers with sufficient forms, guides and related information to enable a Taxpayer to comply with the requirements under Tax legislation.

    Given the complexity of modern Tax law, it is a responsibility of the Tax Administration to help Taxpayers and Tax Advisors comply with Tax law through providing reasonable assistance in various ways. If the materials are not sufficient in assisting the Taxpayer, the Taxpayer should consult the Tax Administration or engage the services of a Tax Advisor.
  4. The Tax Administration shall keep such forms, guides and information, up-to-date and generally accessible to Taxpayers.

    The Tax Administration is responsible for keeping forms, guides and instructions up to date and accessible to Taxpayers. Otherwise, the information would not serve its purpose in assisting the Taxpayer and providing certainty to the Taxpayer in managing their Tax affairs.
  5. Tax Officers must know and apply the law as is applicable in pursuance of their duties.

    Tax Officers shall be familiar with the law in respect of the areas with which they are involved. They should attend sufficient training programs such that they are knowledgeable in the relevant areas. Technical experts may be trained in particular areas involving more complex matters. It is important for Tax Officers to be competent in order to maintain the integrity of the system, appropriately assist the Taxpayer in the required circumstances, and carry out their various duties in accordance with the law.
  6. A Taxpayer shall be entitled to reasonable information concerning past Tax records in possession of the State.

    A Taxpayer shall be entitled to records concerning past filings which shall be maintained by the State. This shall include such carryforward information as may be necessary and relevant to Taxpayers. Allowing the Taxpayer to access such records assists the Taxpayer in carrying out their Tax duties and makes the process more efficient for the Taxpayer. However, the Taxpayer also maintains the responsibility to keep appropriate records on file.