Taxpayers’ Rights
Right of Representation
Confidentiality of information
Right to explain any apparent omissions or understatements in taxpayers’ returns
Legal rights
Right of Appeal
Taxpayers’ Obligations
Responsibility of maintaining accounting records
Provide complete and accurate information during TCU enquiries
Provision of requested information in a reasonable time
Allowing entrance of TCU officials to business premises
Suitable work environment for TCU officials during site visits