Every taxpayer has the following obligations:
Any person who is eligible to register for tax purposes must register in accordance with the laws.
Any person who is registered for tax purposes must file a tax return within the periods prescribed and pay the tax assessed within the due dates stipulated under the tax laws.
Accuracy of Returns, Customs Declaration and Refund Claim
Any person who files a tax return, makes a customs declaration or lodges a refund claim, has an obligation to ensure that the return, refund claim or customs declaration is a complete and has true disclosure of the transaction(s) covered in that document.
Timely Payment of Taxes
Every taxpayer has a duty to pay taxes promptly as they fall due for a taxpayer to avoid the penalties and/or interest prescribed under the tax laws.
Issuance and demand of fiscalized receipts/Tax invoice
Every taxpayer (seller of goods and/or service) has a duty to issue fiscal receipts/tax invoice likewise every buyer has a duty to demand fiscal receipts/tax invoice for possession of goods or services obtained in accordance to the laws.
Cooperation with TRA Officers
Every taxpayer has a duty to cooperate adequately with TRA officers by disclosing or producing relevant information or documents when required.
Every person has duty to cooperate with TRA officers and provide adequate freedom to carry out their lawful duties without intimidating, abusing, mistreating, threatening or influencing them in any manner whatsoever.