Whether you own your own small business or you are a representative of a medium-sized business, the state of Georgia has a Taxpayer Bill of Rights.
If you pay taxes in the state of Georgia, you are entitled to certain rights and protections. You must be aware of the existence of this doctrine as well as be familiar with some of the main concepts spelled out within it.
Here are some of the key features you should know about.
· Privacy: Except under certain circumstances, you have the right to privacy concerning the information you provide about returns, reports and the affairs of your business.
· Assistance: You have the right to prompt and accurate responses from the Georgia Department of Revenue to your questions and requests for tax assistance.
· Explanation: You have the right to a clear explanation of the basis of any audit performed, the basis of an assessment of additional taxes, interest and penalties, or the denial of any refund claim.
· Dispute: You have the right to dispute an adverse decision of the Georgia Department of Revenue.
· Representation: You have a right to representation by your authorized agent, including an attorney or an accountant, who has properly completed Power of Attorney, in any hearing or conference with the Georgia Department of Revenue.
In addition to these rights, you should understand that the Georgia Department of Revenue has certain obligations. Obligations like:
· Perform audits within a reasonable time and at reasonable places.
· Produce copies of all audit documents and explain the basis for assessment.
· Resolve tax controversies fairly and equitably.
· Estimate your tax liability and issue an assessment based on the best information available.
Just like there is the Bill of Rights of the U.S. constitution guaranteeing you certain protections under the law, such as free speech and gun ownership, for example, there is a Bill of Rights for you as a taxpayer in the state of Georgia.
If you ever have any tax-related concerns, seek legal support, and always know that there are laws out there designed to protect you.