Investor Presentaiton
*The Role of Stakeholders in Tax Administration: Contd.
The Taxpayer
➤A taxpayer is a person, group of persons or an entity that pays or is liable to tax. The
taxpayer is the most critical stakeholder and primary focus of the tax system. The
taxpayer shall consider tax responsibilities as a civic obligation and constant duty
that must be discharged as and when due. The taxpayer shall be entitled to:
■ relevant information for the discharge of tax obligations;
receive prompt, courteous and professional assistance in dealing with tax
authorities;
▪ raise objections to decisions and assessments and receive response within a
reasonable time;
▪ a fair and impartial appeal; and
self-representation or by any person of choice.View entire presentation