DGT Drafts Taxpayer Charter, Codifies Taxpayer Rights and Obligations

JAKARTA. The Directorate General of Taxes will issue a taxpayer charter, a charter containing eight rights and obligations of taxpayers.

According to Kontan.co.id, the taxpayer charter will be prepared through a codification mechanism of various existing regulations.

Until now, the rules regarding taxpayer rights and obligations have been scattered across separate regulations. However, through this codification, they will be consolidated into a single document.

Improving Transparency

The DGT stated that the launch of the taxpayer charter is intended to balance the relationship between the tax authority and taxpayers. The DGT also hopes that this step will improve transparency, fairness, and create a more balanced relationship between the DGT and taxpayers.

The concept of a taxpayer charter is not new in global tax practices. Several countries already have one in place.

Several countries have implemented taxpayer charters, including the United Kingdom, Australia, Canada, and the United States. In fact, according to taxnotes.com, the UK has implemented a taxpayer charter since 1986. (ASP/KEN)