Right to fair treatment
Taxpayers have a right to be treated fairly in all their dealings with URA. Tax laws and procedures shall be applied consistently to all taxpayers.
Right to finality
Taxpayers have the right to know the maximum amount of time required to challenge URA’s tax-related decisions, as well as the maximum amount of time URA has to audit a particular tax year. Taxpayers have the right to know when URA has finalized an audit.
Right to Privacy
Taxpayers have the right to expect that any URA inquiries, examinations, investigations or enforcement actions will comply with the law and be no more intrusive than necessary and will respect all due process rights, including search and seizure protections.
Right to confidentiality
Taxpayers have the right to expect that any information they provide to URA will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action to be taken against URA employees who wrongfully use or disclose taxpayer information.
Right to be informed
Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the law and URA procedures in all tax forms, instructions, publications, notices and correspondences. They have the right to be informed of the URA decisions about their tax accounts and to receive clear explanations of the outcomes.
Right to timely, quality and professional services
Taxpayers have the right to receive prompt, courteous and professional assistance in their dealings with URA and to receive clear and easily understandable communications from URA.
Right to Representation
Taxpayer reserves the right to appoint and retain an authorized representative such as a tax agent or clearing agent to represent them in their dealings with URA.
Right to challenge and/or object
Taxpayers have the right to raise objections and provide additional documentation in response to tax decisions and to expect that URA will consider their objections promptly and fairly, and to receive a response from URA within the period stipulated in the Law.
Right to appeal
Taxpayers have a right of appeal to an independent tax tribunal or courts of law in accordance with the law on any matter.
How do you find this resource?