Revenue Administration in Sub-Saharan Africa - International Tax ...

Box 4: An example of a codified set of taxpayers’ rights and obligations –Slovenia• Right to be informed and assisted: Taxpayers have a right to be concurrentlyinformed and assisted at voluntary compliance and enforcement of rights,based on tax regulations, so that the tax can be assessed, settled and paidcorrectly and in time.• Right to certainty: Taxpayers have a right to know their tax obligations inadvance. Tax obligations cannot be prescribed with retroactive effect whenregulations or explanations of regulations are changed.• Right to impartiality: Taxpayers are entitled to impartial and fair use of taxregulations. They have a right to pay only the amount of tax, as it is defined bythe law. The possibility of reduction in relation to their personal situation andincomes is permitted only in accordance with regulations.• Right to privacy: Taxpayers may reasonably expect that the tax authorities willnot bother them when taxes are assessed, settled and paid correctly and intime.• Right to confidentiality and secrecy: Taxpayers have a right to confidentialityand secrecy of data, which they submit to the tax authorities during the taxprocedure, and other data, which are acquired by the tax authorities inconnection 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 thelaw if they don‘t agree with a decision of the tax authorities.• Right to representation: During the tax procedure taxpayers have the right toappoint their representatives or agents.• Right to courtesy: In procedures against taxpayers the tax authorities shall actin accordance with Code of Ethics‘ principles of Tax Administration‘semployees.• Obligation of data provision: Provision of data in connection with assessmentand enforcement of tax obligations is one of basic taxpayers' obligations. Theobligation of data provision refers to taxpayers themselves as well as thirdpersons, who have taxpayers’ data at their disposal.• Obligation of completing prescribed forms: Taxpayers shall completeprescribed forms, on the basis of which they are able to settle the tax bythemselves or on the basis of which the tax authorities establish their taxobligations.• Obligation of the use of the identification number for tax purposes: Due tocorrect establishing of tax obligations taxpayers shall use the tax number,assigned to them by the tax authorities, in all relations, which are connectedwith establishing of tax obligations.• Obligation of paying the tax in time: Taxpayers shall pay the assessed amountof the tax within the prescribed time limit. Otherwise the tax authoritiesforcibly collect the tax debt with measures, defined in the law. In relation tocircumstances taxpayers have a right to deferment, payment in instalments,partial write-off or write-off of tax obligations.Source: OECD (2009)22