RIGHTS AND OBLIGATIONS OF TAXPAYERS
Right to be informed
Persons liable for tax have the following rights:
- to be informed on time and in an appropriate way about amendments to taxation acts and other regulations in connection with taxation and to receive explanations about the method for implementation of individual provisions from taxation regulations;
- to be informed about the method for calculation and payment of taxes and
- to see data about the status of their tax claims and liabilities;
- to be able to check data in tax records.
Right to issuing of advance rulings
Taxpayers have a right to receive information in writing about tax treatment of planned transactions or business events from the tax authorities when conditions are fulfilled.
Right to assistance
In cases when taxpayers don’t have representatives or advisers and due to ignorance they fail to use procedural rights, which they have in the tax procedure, they are reminded by the tax authorities which procedural acts they may perform for fulfilment of obligations and exercising of rights, so that taxpayers accurately declare, charge and pay taxes or claim refund on time.
Right to impartial and fair treatment
Taxpayers have a right to be treated impartially by the tax authorities. At execution of their authorisations and imposing measures the tax authorities shall not exceed what is absolutely necessary for fulfilment of objectives set by taxation regulations. At selection of several possible authorisations and measures the Tax Administration chooses those, which are more favourable for taxpayers if this fulfils the purpose of the law.
Right to data confidentiality
Taxpayers have a right to confidentiality of data, which they submit to the tax authorities, and of other data in connection with their tax liabilities. These data are disclosed only in cases, defined by law.
Right to legal remedies
Taxpayers have a right to legal remedies if they disagree with decisions of the tax authorities. When conditions are fulfilled taxpayers may submit tax returns after expiry of the time limit prescribed, they may correct insufficiencies or errors, they may correct tax returns if tax liabilities are stated too high and they may submit tax returns on the basis of self-declarations.
Right to courteous service
At treatment of taxpayers the tax authorities shall act in accordance with principles of ethics of Tax Administration’s employees and take into consideration personal dignity of taxpayers.
Right to payment of only the correct amount of tax
Taxpayers have a right to declare, charge and pay only the correct amount of tax due and in a way and within time limits defined by law or acts on the basis of law.
Right to special ways for payment of tax liabilities
Taxpayers have a right to submit applications to the tax authorities, requesting write-off, partial write-off, deferment or payment of tax in instalments.
Right to refund of tax overpaid
If overpaid tax is established, taxpayers have a right to refund of tax overpaid.
Rights in connection with tax enforcement
In the tax enforcement procedure the tax authorities shall take into consideration personal dignity of taxpayers and provide enforcement with minimum possible unpleasantness for taxpayers.
Obligation to pay tax on time
Tax compliance is the basic obligation of taxpayers, which shall be fulfilled on time notwithstanding their other obligations.
Obligation to provide data and participate in the procedure
Persons liable for tax shall provide the tax authorities with true, accurate and complete data, which the tax authorities need for tax collection. In addition taxpayers shall state all facts, on which their claims are based, and submit evidence, with which these facts are proven. At management of the tax procedure taxpayers shall cooperate with the tax authorities at establishing of facts to the debit of and for the benefit of taxpayers.
Compulsory use of tax numbers
Taxpayers shall state their tax numbers in tax declarations, tax returns, applications, other documents and applications, addressed to the tax authorities.