Tax Payer Obligations and Rights Tax Payer Obligations and Rights


Taxpayer obligations and rights


  • To be honest and polite
  • To give us accurate information
  • To complete any return we send you accurately and on time
  • To pay your Tax on time
  • To keep your file identification Number and use it when enquiring about your tax


  • You can ask your tax affairs to be revised again
  • you can object to an assessment or decision of the Minnister in writing within 90 days of notice concerned by setting out the grounds upon which it is made
  • If the Minister rejects the objection, an appeal may be lodged to the Tax Tribunal or the Special Court for the hearing of Income Tax Appeals within 30 days after the date of the notice of disallowance