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  • Taxpayer Charter

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    abceritrea
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    The document outlines the Taxpayer Charter, which aims to clarify the responsibilities of the tax authority and rights of taxpayers through open communication and feedback. It lists several key aspects the charter should address such as the tax authority's obligations, taxpayers' rights to request information and appeal decisions, and procedures for taxpayers to understand their tax obligations. The charter seeks to establish trust between taxpayers and the tax authority through transparency and fair treatment.

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    training manual

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    The document outlines the Taxpayer Charter, which aims to clarify the responsibilities of the tax authority and rights of taxpayers through open communication and feedback. It lists several key aspects the charter should address such as the tax authority's obligations, taxpayers' rights to request information and appeal decisions, and procedures for taxpayers to understand their tax obligations. The charter seeks to establish trust between taxpayers and the tax authority through transparency and fair treatment.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    5 views2 pages

    Taxpayer Charter

    Uploaded by

    abceritrea
    The document outlines the Taxpayer Charter, which aims to clarify the responsibilities of the tax authority and rights of taxpayers through open communication and feedback. It lists several key aspects the charter should address such as the tax authority's obligations, taxpayers' rights to request information and appeal decisions, and procedures for taxpayers to understand their tax obligations. The charter seeks to establish trust between taxpayers and the tax authority through transparency and fair treatment.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    of 2

    3.4.

    5 የግብር ከፋይ ስምምነት ሠነድ (Taxpayer


    Charter) አስፈላጊነት
    አንድ በሥጋት መስፈርት ለኦዲት ተግባር የተመረጠ ግብር ከፋይ ስለ ኦዲቱ
    ዓላማና አሰፈላጊነት በሚገባ በመረዳት በንግድ ሥራው እንቅስቃሴ ዙሪያ
    ያለውን ሁኔታ ከኦዲተሮች ጋር በግልጽ ለመወያየትና ኦዲተሮችም
    የመጡበትን ዋንኛ ዓላማ በግልጽ አሰረድተው በግብር ከፋዩ እና
    በባልስልጣን መ/ቤቱ መካከል ግልጽ የሆነ መግባባት እንዲፈጠር
    ለማድረግ ነው፡፡ በመሆኑም የግብር ከፋይ የስምምነት ሠነድ
    ከሚያካትታቸው ነጥቦች መካከል፡-
    1. የግብር ባለሥልጣኑን ኃላፊነትና ግዴታ፤
    2. የግብር ባለሥልጣኑን መ/ቤት መብት፤
    3. የኦዲተሮችን ተጠያቂንት፤
    4. ግብር ከፋዩ ለኦዲት ተግባር አስፈላጊ የሆኑ ሠነዶች ለኦዲት ምርመራ
    በማቅረብ የማስረዳት መብትና ኃለፊነት እንዳለው ለማስገንዘብ፤
    5. የኦዲት ተግባሩ ግልጽና ግብር ከፋዩም በሚገባ የተገነዘበውና ያመነበት
    እንዲሆን ለማስቻል፤
    6. ግብር ከፋዩ በኦዲት ተግባሩ ጥያቄ ከለው የመጠየቅና አስታየት መስጠት
    መብት እንዳለው ለማሰገንዘብ፤
    7. ከኦዲት ፍፃሜ በኋላ በተገኘው የግብር እና ታክስ ዕዳ የግብር ባለሥልጣኑን
    ያማስከፈል መብትን እና የግብር ከፋዩን የመክፈል ግዴታ ግልጽ ለማድረግ
    ሲሆን
    በአጠቃለይ በግብር ከፋዩና በባለሥልጣን መ/ቤቱ መካከል ሊኖር የሚገባውን
    ግንኙነት ጤናማና በመተማመን ላይ የተመሠረተ እንዲሆን ለማድረግ
    የሚያስችል በመሆኑ ይህ የግብር ከፋይ ቻርተር ሠነድ ማዘጋጀት አስፈላጊ
    ይሆናል፡፡ ስለሆነም የስምምነት ሰነዱን የኦዲት ተግባሩ ከመጀመሩ በፊት
    ከግብር ከፋዩ ጋር በመወያያት መፈረም ይኖርበታል፡፡

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