Obligations of Taxpayers
- Register with the tax administration
- File tax returns and provide information as required by the tax provisions
- Pay taxes by the due date
- Keep and maintain books of account, legal documents, and other documents and present them to the tax administration
- Present to the tax administration according to the date specified in the letter of notification of the tax administration
- Pay taxes, additional taxes, and interest as determined by the tax administration by the date as stated in the tax provisions or as notified in writing by the tax administration
- Be truthful in fulfilling tax obligations
- Be cooperative with the tax administration in order to meet tax obligations