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

Rights of tax payers in India: rights and responsibilities of taxpayers, taxpayers bill, privacy, judicial review, protection of taxpayers

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

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  1. JUSTICE FOR ALL WWW.TAXOLAWGY.COM

  2. About us Taxolawgy Taxolawgy is an online 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. online marketplace marketplace for providing For More For More info info visit at visit at www.taxolawgy.com www.taxolawgy.com WWW.TAXOLAWGY.COM 2

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

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

  5. c. Right to the Principle of Equality and Taxpaying Capacity Right to the principle of equality states that Tax law should be applied equally irrespective of the status of the person involved without any exceptions. and impartially d. Right to Due Process and Procedure and Adequate Judicial Review e. Some Other Rights 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. Right to be informed or notified (of an information request and on its (notification);Right to participate in the process of acquiring information (consultation), and Right to appeal and regulate the authority of the request (intervention). subsequent activities 5 WWW.TAXOLAWGY.COM

  6. 2. Taxpayers Rights under International Conventions on Human Rights a) a) European European Convention Convention for Human Human Rights Rights and (ECHR, (ECHR, 1950 1950) ) for the Fundamental Freedoms the Protection Protection of Freedoms of b) b) United United Nations Nations International Civil Civil and and Political Political Rights International Covenant Rights (ICCPR, (ICCPR, 1966 Covenant on 1966) ) on and Fundamental ▪ 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. ▪ “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 6

  7. 3. OECD Report on Taxpayers’ Rights and Obligations 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 be Informed, Assisted and Heard Taxpayers have the freedom to a high degree of certainty as to the tax consequences of their actions Right to Certainty WWW.TAXOLAWGY.COM 7

  8. Tax Payers in India Despite Despite having rights, rights, people pay pay taxes taxes completely India India. . Paying Paying religiously religiously helps developed developed country! country! having numerous numerous people still still don’t completely in in don’t taxes taxes build a a strong strong helps build and and WWW.TAXOLAWGY.COM 8

  9. THANK YOU! ANY QUESTIONS? You can find us at: ▪ info@taxolawgy.com ▪ https://www.taxolawgy.com/ 9

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