Q. 4 What happens if a taxpayer feels their rights have not been respected? A. 4 Taxpayers will continue to use the redress process set out in the legislation, including appeals to the court as a final level of recourse.
What are three rights you have as a taxpayer?
You have the right to be treated professionally, courteously, and fairly. You can expect us to treat you courteously and with consideration at all times, including when we ask for information or arrange interviews and audits.
How does tax awareness and understanding affect compliance?
The results of this study showed that the understanding of tax, taxpayer awareness and the perception of tax amnesty proved to have a positive and significant effect on taxpayer compliance. The taxpayer understanding and awareness become variables that have a stronger influence than a variable of tax amnesty perception.
When does reliance on tax advice demonstrate reasonable cause?
Reliance on the advice of a professional tax adviser does not necessarily demonstrate reasonable cause and good faith. However, reliance on professional advice is reasonable cause and good faith if, under all the circumstances, the reliance was reasonable and the taxpayer acted in good faith.
Can a taxpayer object to a Hong Kong tax assessment?
The taxpayer was unable to object. Subsequently on the basis that there was no error or omission of the assessor for granting a tax set-off in respect of the business loss, a claim was made by him under Section 70 A of Hong Kong tax law. This of claim of taxpayer was not accepted by board of review.
Are there penalties for noncompliance on a tax return?
Taxpayers often advise examiners that penalties are not applicable because they relied on a representative or return preparer. The representative or preparer is alleged to be the cause of the noncompliance. These assertions should be documented and substantiated if possible.
