Basic taxpayer rights:

• The right to be informed, assisted and heard
• The right of appeal
• The right to pay no more than the correct amount of tax
• The right to certainty
• The right to privacy
• The right to confidentiality and secrecy

Basic taxpayer obligations are:

• The obligation to be honest
• The obligation to be co-operative
• The obligation to provide accurate information and documents on time
• The obligation to keep records
• The obligation to pay taxes on time

OECD (2003), “Taxpayers’ Rights and Obligations – Practice Note”, OECD Committee of Fiscal Affairs Forum on Tax Administration, http://www.oecd.org/dataoecd/24/52/17851176.pdf