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Q&A on The Taxpayer Rights Protection Act

Q1. What're the reasons for enacting the Taxpayer Rights Protection Act ?
A1. Establishing a specialized law for the protection of taxpayers' rights is the current trend among advanced nations.  In order to be in line with international practices, the Ministry of Finance cooperated with legislators to promote the formulation of this law to ensure taxpayers' rights, to safeguard people's basic right to exist, to achieve tax equity, and to maintain due process of law.
Q2 What’re the important points of the Taxpayer Rights Protection Act ?
A2.
1. Ensuring the expense for basic living shall not be taxed.
2. Strengthening due process of law.
3. Ensuring fair and reasonable tax.
4. Seting up a taxpayer rights protection organization.
5. Strengthening the taxpayers' administrative relief.

 

Issued:Taxation Administration Release date:2019-11-15 Last updated:2020-11-04 Click times:149

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