Print VersionTaxpayer Charter Survey: Matrix of Results

Article
5(1)Taxpayer Presumed Honest
5(3)Taxpayer not to Misuse Charter
5(4)Pay Only Tax Required by Law
5(6)Relief of Interest
5(6)Relief of Penalties
5(6)Grant Extensions
5(7)Tax Laws not to Discriminate
5(7)Tax Laws not to Punish
6(6)Clear Information/Forms/Instructions
6(9)No Refund Offsets of Tax
7(1)Provide Assessment - Individual
7(1)Provide Assessment - Corporation
7(1)Provide Assessment - Trust
7(2)Show Tax Calculation on Assessment
7(3)Sufficient Assessment Detail
7(4)Show Interest Calculation
7(4)Show Penalty Calculation
7(5)Provide Appeal Rights
8(2)Taxpayer to give Only Factual Information
8(3)Notification of Audit Scope
8(4)Provide Only Information Relevant
8(5)Penalty not Negoticating Tactic
8(6)Purpose of Audit Questions Disclosed
8(7)May Request Communication in Writing
8(7)Tax Advisor Present at Meeting
8(8)Reasonable Time to Respond on Audit
8(10)Disclose Possibility of Penalty
9(1)Existence of Appeal Process
9(2)Settlement not to Deny Appeal
9(3)Tax Authority to Provide Audit File
9(4)Appeal Period Frozen
9(6)Tax Advisor Privilege
9(7)Entitlement to Costs
9(9)Tax Appeal to be Impartial
9(10)Tax under Appeal not Payable
9(11)Not to use Appeal to Delay Payment
9(12)Entitlement to Self-Reprentation
10(1)Taxpayer Assistance Generally
10(2)Taxpayer Assistance in Interpretation
10(3)Tax Forms and Guides Provided
10(4)Tax Forms and Guides Current
10(5)Tax Officers must know Tax Law
10(6)Tax Records Available
11(1)Service Standards Defined
11(2)Audit Program Results Published
11(3)Responsible for Written Advice
12(1)Interpretations Published
12(2)Interpretation Process
12(3)Rulings Process
12(4)Rulings Binding
12(5)Published Interpretations Binding
13(1)Taxpayer to Keep Sufficient Records
13(2)Protection from Unreasonable Search Seizure
13(3)Seized Records to be Copied
14(1)Taxpayer Matters Confidential
14(2)Tax Officers Independent
15(2)Tax Laws Applied Without Bias
15(3)Taxpayer Profiling Allowed
15(5)Tax Administration to Give Reasons
15(6)Publish Tax Statistics
15(7)Communicate in Offical Language of Choice
16(1)Statute of Limitations
16(1)Burden of Proof - Statute of Limitations
16(2)Burden of Proof - Tax Avoidance
16(3)Burden of Proof - Penalty
17(1)Legislation Clearly Written
17(2)No Penalty if Unavoidable
17(3)Legislation by Due Process
17(4)Revenue Projections with Tax Changes
17(6)Policy Intent Clear
17(7)Remove Obsolate Legislaltion
18(1)Retrospective Legislation not Allowed
18(2)Adequate Transitional Rules
19(1)Relief of Double Taxation
20(1)Interest Paid by Taxpayer
20(2)Interest Paid by State
20(3)Clear Basis for Penalty
20(4)No Penalty if Due Diligence
20(5)Penalty can be Waived
20(6)No Penalty if Compliance Impossible
20(7)Penalty Proportionate
20(8)No Penalty if No Fault
20(9)Interest Offset
21(1)Voluntary Disclosure Process
22(1)Consultative Process
24(1)Equality of Taxpayers