Right and duty of taxpayer

Presented by Sanjay Prajapati

Durga Kafle
 background
• In the modern taxation system taxpayer are taken
important.
• Right of taxpayer are guaranteed so that there
shall not be misuse of rights by tax administration
while collecting tax.
• Both Nepali and foreign citizen are considered as
taxpayer for tax purpose
• Income tax act 2058 has tried to protect the rights
of the taxpayer also equal treatment to them.
 Right of taxpayer as per income tax act
1 Right to get respect
2 Right to get tax information as per the prevailing law:
• taxpayer has right to ask tax information during office
time
• Taxpayer should get information regarding the time,
place, amount and method of tax determination
3 Right to submit evidences in case of tax issues:
• In case of issue taxpayer should get reasonable time to
submit evidence in his favor, without providing this
opportunity he should not punished
4 Right to appoint the lawyer for defense:
• In process of investigation s/he has right to
appoint lawyer and express view from lawyer or
auditor general
5 Right to privacy:
• Privacy on patent, trade mark, market
management composition and price of the
commodity
6 Right to submit income detail
 Cont.
7 Right to claim excessive amount :
• Right to claim excessive amount other than
taxable
8 Right to ask appropriate order:
• Regarding the act or rule
9 Right to see public document:
• Any public document issued by department
10 Right to appeal or administrative review
 As per vat act
1 The right of registration and getting TPIN:
• Person below the threshold is not compelled to register
• Registration process is voluntary
• Person involved in taxable production can apply for TPIN inland revenue office
• Certificate within 30 days of application
2 Right of tax credit:

3 Right of refund of overpaid tax:

• Within 60 days of application if not then 15% interest
4 Right of fair treatment by tax administration
5 Right of getting information:
• Regarding law, procedure, tax return and payment
6 Issuing computer invoice
 Duty of taxpayer
• Right and duty are the two part of one coin
• If you have right then certain duty will be
there
 Duty as per the income tax act
1 Duty to take PAN number:
• Any taxpayer before the commencement of the
business

2 Duty to provide the information to tax office if any

change in tax detail :
• any detail mentioned in the PAN such as place,
proporietal should have to disclose to IRO
3 Duty to submit tax advance tax detail:
• Within prescribed time to IRO
4 Duty to submit installment of tax and tax detail:
• 40% at the end of poush
• 70% at the end of chairta
• 100% at the end of ashar
5 Duty to submit the income detail of taxable amount:
• Every taxpayer at the end of the income year within
3 month or at the end of the ashwin
6 Duty to pay remaining tax:
 Cont.
7 Information to be given:
• If asked by tax office
8 Should presence if ask by tax office:
9 Should not interfere at the work of the tax
office