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Rights and Obligations

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