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The draft New Tax Ordinance presented in July last year provides for the introduction of a “liable person”, understood as a taxpayer, remitter, collector, third party and legal successor. The liable person’s obligations will include keeping tax records reliably and correctly and storing them so that authorised bodies can access them.
Rights of the liable person Article 33 of the draft New Tax Ordinance says that, under the rules of tax law, a liable person is in particular entitled to have their case handled reliably, impartially, efficiently and on time; to receive information and support; to protection of privacy and confidential treatment of data; to choose a form of taxation; to pay no more tax than tax law requires; to correct returns; to obtain refunds of overpayments and taxes; to the stabilisation of legal relations through limitation periods; to apply for payment relief; to be represented by an attorney; to take an active part in tax proceedings; to settle a case in agreement with a tax authority; to appeal tax authority decisions; to file complaints and applications; and to receive a certificate.
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These provisions set out the basic rights that the liable person would acquire after the New Tax Ordinance takes effect. It looks very good, but it is nothing new. Such rights have long existed, although they have not yet been collected in a single article. The crucial question, however, is whether those rights can be exercised and respected by the tax authorities. As we know very well, this is currently problematic, for example with tax refunds (mainly VAT). Entrepreneurs are afraid to apply for refunds because they know the authority will withhold them. A cosmetic change contributes nothing.
Obligations Article 34 of the New Tax Ordinance provides that the liable person’s obligations will include, in particular: keeping tax records reliably and correctly and storing them so that authorised bodies can access them; cooperating with tax authorities; promptly notifying the competent tax authorities of circumstances that give rise to, change or end obligations or rights; calculating tax independently; preparing returns reliably and filing them on time; paying tax on time; returning money unduly received from a tax authority; supplying information and documents on time and presenting other evidence in their possession; and not taking actions that hinder verification of the proper fulfilment of obligations.
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