Welcome to Part 2 of “Rule of Law in Taxation: Rights before Revenue.” This time, we focus on your right to know not just what you owe, but why. Section 135 of the Inland Revenue Act calls for transparency. Tax officials cannot override your self-assessed returns without good reason. Every action must be supported by clear evidence and follow legal procedures. Now that tax evasion is a criminal offense, officials must prove any wrongdoing, while honest taxpayers have more protection. Courts have often rejected assessments that lack clear justification, supporting fairness and citizen rights. These safeguards protect you from unfair treatment and help build trust in the tax system.

Stay tuned for the next article in this series. We will examine the taxpayer’s right to fair and honest treatment, discuss public trust in tax institutions, and address the need for reforms in all revenue-collecting agencies.

Part 01:Rule of law in taxation: Rightsbefore revenue—Part 1 – Mifa Tax Consultation

Part 03: Part 3—Rule of law in taxation: Rightsbefore revenue – Mifa Tax Consultation