D 09 - 9. Pravica do pripomb/odgovora zaradi STORITEV davčnega organa - 9 TAXPAYER RIGHTS - ADM RIGHTS
9. Pravica do pritožbe/odgovora zaradi STORITEV davčnega organa - 9 TAXPAYER RIGHTS - ADM RIGHTS
Uvod: 9. Pravica do pritožbe/odgovora zaradi STORITEV davčnega organa - 9 TAXPAYER RIGHTS - ADM RIGHTS
Gre za pravico do "biti slišan" in zavezo davčnega organa, da lahko stranka v primeru, ko ne bo zadovoljna s storitvijo organa (napake organa, zavlačevanje zadeve, prejemanje nejasnih informacij. neprimerno obnašanje osebja ), poda PRITOŽBO.
V primeru, če bi v Sloveniji uvedli KODEKS za pravice plačnikov davkov, bi od FURSA-a lahko pričakovali, da vas bo DAVČNI ORGAN, če vložite pritožbo v zvezi s STORITVIJO DAVČNEGA ORGANA (niste bili spoštovani, niste prejeli odgovora, niste bili "slišani"), poslušali in Vam dali priložnost, da pojasnite svojo „situacijo“ oz. zadevo.
Davčni organ mora obravnavati vašo zadevo in na morebitno pritožbo takoj odgovoriti. Upoštevati je potrebno načelo zaupnosti.
V Sloveniji nimamo neodvisen organ (Varuh za pravice plačnikov davkov), ki bi lahko preverjal uveljavljanje zgornje pravice. Pritožbe zoper delo davčnega organa se praviloma ne upošteva.
PRavica se krši v primeru pretirane uporabe sile (nesorazmernio dolgi pregledi, nesorazmerna razširitev oz. poglovitev nadzora ipd.). Glej več v 4.4.3. Time limits for tax audits - IBFD
V Kanadi razumejo načelo na naslednji način:
You can expect that if you make a service-related complaint, you will be listened to and given the opportunity to explain your situation. We will deal with your complaint promptly and in confidence, and we will explain our findings.
Generally, “service” refers to the quality and timeliness of the work we performed. A service complaint could involve having received unclear or misleading information, staff behaviour matters, mistakes, or undue delays.
If you are not satisfied with the service you received
You can try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA’s correspondence. If you do not have contact information, go to Contact information.
If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee’s supervisor.
If you are still not satisfied, you can send a service complaint by filling out Form RC193, Service-Related Complaint. For more information, go to Make a service complaint.
If the CRA has not resolved your service-related complaint, you can submit a complaint with the Office of the Taxpayers’ Ombudsman.
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