Rights of tax payers in india | Rights and Responsibilities of Taxpayers India

1. TAXOLAWGY JUSTICE FOR ALL WWW.TAXOLAWGY.COM

2. About Taxolawgy Taxolawgy is an online marketplace for providing highest quality of Legal and Financial services in the most transparent environment at affordable rates, while opening global business opportunities for experts like Advocates, CA, CS, etc. For More information visit WWW.TAXOLAWGY.COM

3. Rights of Taxpayers in India The Rights and responsibilities of taxpayer India include the protection of personal privacy, property confidentiality and penalties that keeps taxpayers safe from the misuse of power by the authorities. WWW.TAXOLAWGY.COM

4. 1. Fundamental Rights of Tax payers in India a. Right to Legal Certainty The right to legal certainty limits the power of tax authorities by safeguarding individual taxpayer from abusive or arbitrary actions. It protects the rights of taxpayers against coercive measures. WWW.TAXOLAWGY.COM

5. b. Right to principal of non-retroactivity It denies many states the freedom to make retroactive changes in the law. The rights of taxpayers in India include the tax consequences of his economic decisions. Thus, any subsequent tax change with the retroactive effect is unfair and affects his rights. c. Right to the Principle of Equality and Taxpaying Capacity Right to the principle of equality states that Tax law should be applied equally and impartially irrespective of the status of the person involved without any exceptions. WWW.TAXOLAWGY.COM

6. d. Right to Due Process and Procedure and Adequate Judicial Review A taxpayer has the right to a defense in a Court of law as well as in administrative proceedings on tax matters. This right includes access to the Courts, as well as the right to be heard; the right to offer and present evidence; and the right to a duly substantiated decision e. Some Other Rights Right to be informed or notified (of an information request and on its subsequent activities (notification);Right to participate in the process of acquiring information (consultation), and Right to appeal and regulate the authority of the request (intervention). WWW.TAXOLAWGY.COM

7. Taxpayers’ Rights under International Conventions on Human Rights 2. European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR, 1950) “Every natural or legal person is entitled to his possession’s peaceful enjoyment. No one shall be deprived of his possessions except in the public interest and subject to the conditions provided for by the law and by the general principles of international law. The preceding provisions shall not, however, in any way impair the right of a State to enforce such laws as it deems necessary to control the use of the property by the general interest or to secure the payment of taxes or other distributions or penalties”. WWW.TAXOLAWGY.COM

8. b. United Nations International Covenant on Civil and Political Rights (ICCPR, 1966) UN Human Rights Committee supervises the commission. Currently, of the 145 signatory states, which are a party to the Covenant, 95 states recognize the right of petition. Although many of the provisions are similar to the ECHR, so far, they have decided on only a few tax cases. WWW.TAXOLAWGY.COM

9. 3. OECD Report on Taxpayers’ Rights and Obligations Right to be Informed, Assisted and Heard Taxpayers have the right to up-to-date knowledge on the tax system operation and the tax assessment process. taxpayers can assume that the data provided to them should reflect the complexity of the tax situation, thereby enabling them to understand their tax affairs better. • Right to Certainty Taxpayers have the freedom to a high degree of certainty as to the tax consequences of their actions WWW.TAXOLAWGY.COM

10. Despite having numerous rights, people still don’t pay taxes completely in India. Paying taxes religiously helps build a developed and strong country! WWW.TAXOLAWGY.COM

11. Thanks! Any questions? You can find me at: info@taxolawgy.com WWW.TAXOLAWGY.COM