§ New tax ordinance § What are the rights of the obliged person?
The new tax ordinance, the draft of which was presented in July last year, is connected with introduction of the institution of an "obligated", that is: a taxpayer, payer, collector, third party and legal successor. The obligations of an obliged will include, among others, reliable and non-defective keeping of the tax books and their storage in a way that guarantees access to them by authorized authorities.
The rights of an obligated
Art. 33 which constitutes the draft of the new Tax Ordinance shows that, in accordance with tax law provisions, the obliged is, in particular, entitled to handle his affairs fairly, impartially, efficiently and at due time; to receive information and support; to the protection of privacy and to keep data confidential; to choose the method of taxation; to correct the tax return; to obtain a refund of overpayment and tax refund; to pay tax in an amount not higher than required by the provisions of tax law; to the stabilisation of legal relations by limitation; to apply for concessions in the repayment; to representation by an agent; to the active participation in tax proceedings; to settle the case in consultation with tax authority; to contestation of decisions taken by tax authorities; to make complaints and applications; to receive a certificate.
The above provision demonstrates the basic rights that an obligated person will receive after the entry into force of the new Tax Ordinance. It looks very nice but it is nothing new. Such eligibilities have already existed for a long time although they have not yet been compiled into a single article. The most important issue, however, is the possibility of exercising these eligibilities and tax authorities’ conforming with them. As it is commonly known, at the moment this is a little bit problematic and a good example for this may be an issue with a tax refund (mainly VAT). Entrepreneurs are often afraid to apply for the tax return because they know that it may be withheld by the authority.
Obligations
Article 34 of the new Tax Ordinance projects that the obligations of the obliged will include in particular: reliable and non-defective keeping of tax books and their storage in a manner that guarantees the authorized authorities an access to them; cooperation with tax authorities; timely reporting to the proper tax authorities of the circumstances causing the emergence; change or termination of obligations or rights; self-calculation of tax; reliable preparation and submission of declarations on-time; tax payment on-time; refund of the amount of money received from the tax authority; submitting of information and documents on-time and presentation of other evidence in its possession; not taking actions that impede the verification of the correctness of performance of duties.
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