Who is the
Taxpayer's Charter for ?
 The
Charter is for everyone who has dealings with the Inland Revenue
Department on tax matters.It applies to individuals, companies,
partnerships and other organizations.
What is in the Charter ?
The Charter outlines:
Using the Charter
The Charter provides you with a quick
reference of your rights and obligations as a taxpayer .
The service standards you can expect from the Inland Revenue
Department are set out in its Performance
Pledge. Details of the performance targets are published
in its performance pledge leaflets and pamphlets. The Department
reviews its performance pledges from time to time to keep pace
with the changing needs and aspirations of the community.
Your Rights as a Taxpayer
1.Tax Liability
You only have to pay the amount of tax
due under the law.
2.Courteous Treatment
You are entitled to courteous treatment in your dealings with
us.
3.Professional Service
You are entitled to receive our service in a timely manner
in accordance with our pledged standards. You can expect assistance
from us to help you understand and
meet your tax obligations. You can expect us to act in an
impartial, professional and fair manner.
4.Privacy and Confidentiality
You are entitled to expect that the information you provide
us will be used only for purposes the law allows; that it
will not be disclosed to anyone, except as authorized by law.
5.Access to Information
You are entitled access to your own tax information held by
us as permitted by the law.
6.Bilingual Service
You are entitled to our service in Chinese or English, at
your choice.
7.Complaints and Appeals
If you are not satisfied with our service,
you have the right to give comments and complain to us or
to the Ombudsman. If you disagree with the amount of your
tax assessment, you have the right of objection and appeal.
Your Obligations as a Taxpayer
Honesty
You should be honest in your dealings with
us.
Lodgement of Returns, Documents
and Information
You should file correct returns and documents
and provide complete and accurate information within time
limits specified.
Tax Payment
You should pay your tax due on time.
Record Keeping
You should keep sufficient records to enable
your tax liability to be ascertained accurately.
Keeping IRD Posted
You should keep us informed upon change
of business or correspondence address.
Please take a break to view the "VIDEO" introducing
the Taxpayer's Charter.
You can use RealPlayer 7 or above to view
the video. RealPlayer is available free at www.real.com :
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