Examining the rights and privileges of taxpayers in the tax law

Examining the rights and privileges of taxpayers in the tax law

Examining the rights and privileges of taxpayers in the tax law: Tax is one of the manifestations of government sovereignty and as one of the most important sources of government revenue plays a prominent role in financing public expenditures. Therefore, the rights and duties of the tax system and taxpayers have a special importance and place in tax systems. Tax rights and privileges confer special powers and authority on the tax authority in the matter of tax assessment and collection in order to provide the ground for the realization of tax collection. In addition to these benefits of the tax system, the rights of taxpayers are also very important, because the observance of these rights can help moderate the relationship between the tax system and increase the trust and confidence of taxpayers in the country’s tax system. They have citizenship status in their own country. The rights and privileges of taxpayers are special categories of citizenship rights. According to the law, every citizen has rights that the government is obliged to fulfill. Taxpayer rights can include some rights such as knowledge of laws and regulations, the right to confidentiality and the right to obtain explanations that the tax system is obliged to comply with.

Observance of the rights of taxpayers is related on the one hand to the tax system and its agents and on the other hand to the dispute resolution authorities. The rights of taxpayers that must be observed by tax authorities and special authorities in resolving tax disputes in dealing with taxpayers, there are different types that the most important manifestation of these rights in the tax system can be considered “the right to fair treatment of taxpayers” in this sense That the tax assessment and collection authorities treat the taxpayer fairly and treat him with fairness and justice.

On the other hand, the tax authority needs important information about the taxpayer’s business and income to determine and collect taxes, and the taxpayer is obliged to provide this information to the taxpayer, but also the “right to confidentiality or non-disclosure of tax information.” Enjoys. Article 232 of the Law on Direct Taxes, adopted in 1394, states that tax officials must consider the information they obtain while handling taxpayers’ tax affairs confidential and refrain from disclosing it except in the matter of income and tax assessment, because in case of disclosure according to the Penal Code. They will be treated Islamic.

One of the most important citizenship and tax rights is the “right of citizens to obtain information or access tax information”. According to this right, taxpayers should have the right to be informed about how to determine taxable income, any action and decision to resolve tax disputes and any action to collect tax on their property and assets, and the tax authority is obliged to Provide this information to him. Accordingly, in Article 237 of the Law on Direct Taxes, the tax assessment sheet must be based on sufficient reasons and information and be prepared in such a way that all related activities and revenues from it are explicitly stated in it and are clear to the taxpayer. The signatories of the tax identification card must read their full name and position in the identification card legibly and will be responsible for the contents of their tax identification card and theory in every way; If a taxpayer inquires about how the tax is assessed, they are obliged to inform the taxpayer of the details of the report that is the basis for the issuance of the tax return and to give him any explanation in this regard.

Some countries’ tax laws refer to a right called “reasonable audits” in which a taxpayer has the right to be audited at a specific time, place and under certain conditions. For example, in this regard, Article 156 of the Law on Direct Taxes obliges the tax officer to review the taxpayers’ return up to one year from the expiration date of the deadline for filing the return, and if he does not issue an income tax return within three months or after three months. Failure to notify the income to the taxpayer after the expiration of the above-mentioned one year shall be considered as final tax return.

Taxpayers also have the right to receive the necessary explanations on how to assess and determine the tax from tax officials and tax dispute resolution opinions, which is called the “right to obtain the necessary explanations.” As mentioned before, in Article 237 of the Law on Direct Taxes, if a taxpayer inquires about how to assess the tax, the tax officer is obliged to inform the taxpayer of the details of the basis for issuing the tax return and give him any explanation in this regard.