Page 28 - kpiebook62008

ค

Guidelines for rights protection in foreign countries

In studying the duties and approaches for protecting the rights of taxpayers in foreign

countries i.e. the French Republic or France and the United States, which are two of the first

countries that have adopted the principle of taxation by consent and the principle of legality.

Those principles are provided in the Declaration of the Rights of Man and of the Citizen and the

Declaration of Independence during the political turning point when the revolution occurred.

The U.S. tax authorities have clearly declared the rights of taxpayers, with 10 statements

in "Taxpayers Bill of Rights", which is not a law, but it is a principle that recognizes the rights of

taxpayers. Also, the Internal Revenue Code recognizes the said rights as well. Moreover, there is

also a service group to protect taxpayers under the IRS in order to assist taxpayers particularly if

the taxpayers’ basic rights are violated including the rights declared in the Taxpayers Bill of

Rights or even the general basic rights that every human being has. In the event that taxpayers

have any questions and would like to discuss them with the IRS, the law provides an

opportunity for them and by responding these rulings the IRS is bound. Furthermore, there is

also an appeal procedure to oppose the tax assessment from an appeal to the tax collection
agency up to presenting cases to the Court which is also mentioned in the Taxpayer Bill of

Rights.

The French Republic has created a database called “le Bulletin Officiel des Finances

Publiques-Impôts” which taxpayers may go to research on all issues related to tax law, from

what is tax, the types of tax to how to present the case to the court. It also includes the

collection of the jurisprudence doctrine (les jurisprudences) from the verdicts of both the

Supreme Court (la Cour de Cassation) and the State Council (le Conseil d'Etat) and also the

various tax returns that taxpayers should file with DGFiP. All the information in the database,

taxpayers may use against the official legally that they acted in accordance with the guidelines

presented in the said database.