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Taxpayer's Charter Bill to be introduced

Taxpayer's Charter Bill to be introduced as Member's Bill - Annabel Young

My Taxpayers' Charter Bill has been selected in the ballot so it will be introduced into Parliament in a few weeks.

The purpose of the Taxpayers' Charter Bill is to establish a code of conduct for both the Inland Revenue Department and taxpayers. While there are many laws in respect of taxation there is no codified statement of the conduct expected of officers of the Inland Revenue Department, taxpayer and other people who interact with the Inland Revenue Department.

This charter is not intended to override the rights and responsibilities contained in the Income Tax Acts or Tax Administration Act 1994. It is intended to provide a standard towards which we can all aim. My intention is that it will not generate work for lawyers because it creates no new legal rights. It will be effective because it gives a new right of Parliamentary scrutiny to the Select Committee dealing with finance matters. This is because the bill requires the IRD to report each year on its compliance with the Code. Such a report will generate an opportunity for taxpayers to make submissions on how they think the IRD is complying with the code.

National party MPs support this bill. Over the next few weeks the MPs from other Parties will have to decide whether they will support it. The first step is to get their support for the Bill to go to a Select Committee. In theory they should support it as it was the considered view of the 1999 finance and Expenditure select Committee that a code of Conduct would be a good thing. We shall see.



The full text of the bill is available at http://www.tax.org.nz

Please let me know what you think, including any amendments that you would like to see.

**************************************************************** Annabel Young MP National Party Spokesperson for Revenue Electorate Responsibility for Wellington Central and Rongotai http:/www.national.org.nz Have you had a look at http://www.tax.org.nz


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