Rights and Duties of a Taxpayer

Rights and Duties of a Taxpayer
A taxpayer has the following  rights :

1. Tax installment payment
- For personal income tax, a taxpayer can pay any tax amount which exceeds 3000 baht in up to three installments without paying fines or surcharges.

- A taxpayer can file a request for an installment payment of tax arrears.  However, such payment must meet the requirements set by the Revenue Department

2. Appeal in dispute of tax assessment
In the case where a taxpayer disagrees with the assessment made by the assessment officer, he has the right to appeal to the Commission of Appeals (in the form P.S.6) within 30 days starting from the day which an assessment notice has been received.

Should a taxpayer disagree with the ruling of the Commission of Appeals, he has the right to appeal within 30 days starting from the day the ruling of the Commission of Appeals has been received.  Should he fail to appeal within 30 days, he no longer has the right to appeal and must pay the whole amount of tax, fine and surcharge.

3. Deferral of tax payment by using collateral for tax arrears
The right to appeal is not a deferral of tax payment.

A taxpayer who receives a tax assessment notice must pay tax on time as stated in the assessment notice.  However, should he wish to wait for the hearing or decision of the Commission of Appeals, he has the right to defer tax payment by providing various securities as collateral in accordance with the rules and regulations of the Revenue Department.

4. Application for exemption or reduction of fine and surcharge
A taxpayer has the duty to file his tax return and pay proper taxes on time.  Should he fail to do so, he will be subject to fine and surcharge on top of the tax due.  However, on some special grounds he may request for exemption or reduction of fine.  A tax officer does not have the power under any law to exempt or reduce surcharge.  Only in the case where the Director-General grants an extension of the time period of tax payment or remittance and such tax has been paid or remitted within the extended time period, then the surcharge may be reduced to 50% thereof.

5. Access to documents
A taxpayer has the right to make a copy of his documents relevant to his past tax payment record (tax returns and receipt).

A taxpayer has the following duties : 
 File tax returns and pay proper tax. Register for tax identification number.  A taxpayer must also notify the Revenue Department officers of any changes in his particular details Provide relevant documents and accounts as the law requires.  This includes receipt, profit and loss statement. Balance sheet, special account, etc. Cooperate and assist the Revenue Department officers and provide additional documents or information when required as well as comply with the summon.  Pay tax as assessed by the Revenue Department officers on time.  Should a taxpayer fail to pay a complete sum, the assessment officer has the right to seize, attach and sell that asset by auction even without a court decision.  Cash raised from the transaction will be used to pay off tax arrears. Non-compliance with tax law.   Anyone who does not comply with the law will face civil and criminal action.  

RIGHTS & RESPONSIBILITIES OF TAXPAYER

RIGHTS & RESPONSIBILITIES OF TAXPAYERS-1

10 Taxpayer Rights: In her report, Olson would like for Congress to organize taxpayer rights under 10 broad principles.
They are:
The right to be informed.
The right to be assisted.
The right to be heard.
The right to pay no more than
the correct amount of tax.
The right of appeal.
The right to certainty.
The right to privacy.
The right to confidentiality.
The right to representation.
The right to a fair and just tax system.
Taxpayer Responsibilities: Meanwhile, Olson doesn't let taxpayers off the hook.

So that taxpayers understand what the law requires of them, the National Taxpayer Advocate recommends in her latest report that Congress organize taxpayer responsibilities under the following five principles:

Obligation to be honest.
Obligation to be cooperative.
Obligation to provide accurate information
and documents on time.
Obligation to keep records.
Obligation to pay taxes on time.
The report also summarizes prior year recommendations by Olson to create additional taxpayer rights and recommends that those rights be incorporated into Taxpayer Bill of Rights legislation.
"It has been 13½ years since we have had major taxpayer rights legislation," Olson wrote.  "Our laws have not kept pace with our notions of procedural fairness in 21st century tax administration, particularly given our tax system's expanded and diverse taxpayer base and duties."
RIGHTS & RESPONSIBILITIES OF TAXPAYERS-2
All Taxpayers have rights and responsibilities. Knowing these rights and responsibilities is important for both Taxpayers and the Liberia Revenue Authority.

To these rights are also responsibilities which the taxpayers must adhere to help make the tax payment process stress free.

Rights Of The Taxpayers
Right to Pay Only The Correct Amount of Tax: All taxpayers are to receive the benefits, credits, and refunds to which they are entitled to under the law and to pay no more and no less than the correct amount required under the law.
Right to Privacy and Confidentiality:Taxpayers have the right to confidentiality of their information provided to the Liberia Revenue Authority (LRA). A taxpayer’s information will be used only for purposes allowed by law. Only those persons who are authorized by law, and who require the information to administer programs and legislation, have the right to access the personal and financial information of taxpayers.
Right to Professional, Courteous, Efficient, Transparent and Fair Service:Taxpayers are to be treated courteously and with consideration at all times, including when the LRA requests information or arranges interviews and audits. Integrity, professionalism, respect and cooperation are core values that reflect our commitment to giving taxpayers the best possible service.
Right to Complete, Clear and Timely Information:Taxpayers have the right to complete, accurate and timely information that will explain in plain language the laws, policies and procedures regarding obligations and entitlements.
Right to Consistent Application of the Law: The Revenue Code of Liberia Act of 2000 and all amendments including regulations pertaining thereto shall be applied consistently so that every taxpayer gets his/her/its entitlements and pays the legitimate amount.
Right to Appeal and Judicial Review:Taxpayers are entitled to a formal review if they believe that the Commissioner General or any officer has not applied the law correctly or that they have not received their full entitlements under the law. An Appeals Officer shall conduct a formal and impartial review. Filing an objection (an appeal in the case of assessments) will begin with an Appeals Officer. If the matter is not resolved to the taxpayer’s satisfaction, the taxpayer is entitled to appeal to the Board of Tax Appeals or Tax Court.
Right of Refusal to Pay the Full Income Tax Amounts in Disputes before an Impartial Review: A taxpayer is required to make a partial payment of thirty percent (30%) of the tax amount in dispute excluding payment of interest and penalty pending the decision of the Board of Tax Appeals. After the review, if the Board of Tax Appeals finds the taxpayer’s protest to be contrary to the law or procedure, the taxpayer will be requested to make payment of the remaining seventy percent (70%) plus penalty and interest.If the Board of Tax Appeals finds the taxpayer objection or protest to be correct, the partial payment of thirty percent (30%) will be refunded and accrued interest will also be paid by the LRA.
Right to a Service Complaint and Redress: A taxpayer can expect that if he/she/it lodges a complaint about the service provided from the LRA, he/she/it will be listened to and given the opportunity to explain the situation. The LRA will deal with all complaints promptly, impartially and in confidence, and it will provide a formal explanation of its findings.
Right to Notice on Audit:Any notice or document sent by tax authorities must be written, signed by an authorized tax official, noting the taxpayers’ last name, and must carry the official stamp of the Republic of Liberia. LRA will take into account the costs of compliance. when administering tax legislation. We recognize the need to minimize your cost including time.
Right to Expect the LRA to be Accountable:A taxpayer has the right to expect the LRA to be accountable for what it does. When a decision is made about a tax obligation, the LRA will explain that decision and inform the taxpayer about his/her/its rights and obligations in respect to that decision.
Right to Refunds and Claims:Taxpayers are entitled to receive the benefits, credits and refunds in accordance with the law. They may file a claim for refund if it is established that taxes have been overpaid. The claim must be filed within 3 years from the date you file your original return or 2 years from the date the tax is paid, whichever is later. The law generally provides for interest on the refund if it is not paid within 45 days of the date the taxpayer’s return is filed or claim for refund is made.
Right to be Represented by the Person of your Choice : A taxpayer has the right to be represented by a person of his/her/its choice in the appeal process. However, decisions from such representation shall Be legally binding.
Rights Of The Taxpayers
The responsibility to file correctly and on time
The responsibility to pay due taxes fully and on time.
The responsibility to declare truthfully.
The responsibility to respect Tax Administrators.
The responsibility to provide complete information
Name
Address
Telephone Number
Email
The responsibility to provide an employee, contractor, or representative Taxpayer Identification Number (TIN).