Right to be informed and assisted

Taxpayers have a right to be concurrently informed and assisted at voluntary compliance and enforcement of rights, based on tax regulations, so that the tax can be assessed, settled and paid correctly and in time.

Right to certainty

Taxpayers have a right to know their tax obligations in advance. Tax obligations cannot be prescribed with retroactive effect when regulations or explanations of regulations are changed.

Right to impartiality

Taxpayers are entitled to impartial and fair use of tax regulations. They have a right to pay only the amount of tax, as it is defined by the law. The possibility of reduction in relation to their personal situation and incomes is permitted only in accordance with regulations.

Right to privacy

Taxpayers may reasonably expect that the tax authorities will not bother them when taxes are assessed, settled and paid correctly and in time.

Right to confidentiality and secrecy

Taxpayers have a right to confidentiality and secrecy of data, which they submit to the tax authorities during the tax procedure, and other data, which are acquired by the tax authorities in connection with their tax obligations, except in the cases, defined by the law.

Right to appeal

Taxpayers have a right to appeal or objection provided by the law if they don’t agree with a decision of the tax authorities.

Right to representation

During the tax procedure taxpayers have the right to appoint their representatives or agents.

Right to courtesy

In procedures against taxpayers the tax authorities shall act in accordance with Code of Ethics’ principles of Tax Administration’s employees.

Obligation of data provision

Provision of data in connection with assessment and enforcement of tax obligations is one of basic taxpayers' obligations. The obligation of data provision refers to taxpayers themselves as well as third persons, who have taxpayers’ data at their disposal.

Obligation of completing prescribed forms

Taxpayers shall complete prescribed forms, on the basis of which they are able to settle the tax by themselves or on the basis of which the tax authorities establish their tax obligations.

Obligation of the use of the identification number for tax purposes

Due to correct establishing of tax obligations taxpayers shall use the tax number, assigned to them by the tax authorities, in all relations, which are connected with establishing of tax obligations.

Obligation of paying the tax in time

Taxpayers shall pay the assessed amount of the tax within the prescribed time limit. Otherwise the tax authorities forcibly collect the tax debt with measures, defined in the law. In relation to circumstances taxpayers have a right to deferment, payment in instalments, partial write-off or write-off of tax obligations.