Section 74 : Taxpayer’s rights

1) The taxpayer shall fulfil the duties referred to in this Act.

2) In the context of paying tax pursuant to this Act, a taxpayer shall have the following rights:-

a) The right to be treated with honour,

b) The right to receive information on tax-related matters pursuant to the laws in force,

c) The right to have an opportunity to furnish proof in defense on tax-related matters,

d) The right to appoint a legal practitioner or auditor for defence and

e) The right to have tax related secret matters inviolable except as otherwise mentioned in this Act.

Explanation: For purposes of this Section, “taxpayer” means a person on whom tax is imposed and collected as mentioned in Section 3.