The Taxpayer Charter
· The Income Tax Department is committed to:
o Provide fair, courteous, and reasonable treatment: The Department shall provide prompt, courteous, and professional assistance in all dealings with the taxpayer.
o Treat taxpayer as honest: The Department shall treat every taxpayer as honest unless there is a reason to believe otherwise.
o Provide mechanism for appeal and review: The Department shall provide fair and impartial appeal and review mechanism.
o Provide complete and accurate information : The Department shall provide accurate information for fulfilling compliance obligations under the law.
o Provide timely decisions: The Department shall take decision in every incometax proceeding within the time prescribed under law.
o Collect the correct amount of tax: The Department shall collect only the amount due as per the law.
o Respect privacy of taxpayer: The Department will follow due process of law and be no more intrusive than necessary in any inquiry, examination, or enforcement action.
o Maintain confidentiality: The Department shall not disclose any information provided by taxpayer to the department unless authorized by law.
o Hold its authorities accountable: The Department shall hold its authorities accountable for their actions.
o Enable representative of choice: The Department shall allow every taxpayer to choose an authorized representative of his choice.
o Provide mechanism to lodge complaint: The Department shall provide mechanism for lodging a complaint and prompt disposal thereof.
o Provide a fair & just system: The Department shall provide a fair and impartial system and resolve the tax issues in a time-bound manner
o Publish service standards and report periodically: The Department shall publish standards for service delivery in a periodic manner.
o Reduce cost of compliance: The Department shall duly take into account the cost of compliance when administering tax legislation.
· Taxpayers’ Charter expects taxpayers to:
o Be honest and compliant: Taxpayer is expected to honestly disclose full information and fulfil his compliance obligations.
o Be informed: Taxpayer is expected to be aware of his compliance obligations under tax law and seek help of department if needed.
o Keep accurate records: Taxpayer is expected to keep accurate records required as per law.
o Know what the representative does on his behalf: Taxpayer is expected to know what information and submissions are made by his authorised representative.
o Respond in time: Taxpayer is expected to make submissions as per tax law in timely manner.
o Pay in time: Taxpayer is expected to pay amount due as per law in a timely manner.
· Taxpayers can approach the Taxpayers’ Charter Cell under Principal Chief Commissioner of Income tax in each Zone for compliance to this charter.
