The Model Taxpayer Charter

Four years of joint efforts and concerted actions between CFE, AOTCA and STEP (the Society of Trust and Estate Practitioners) brought to life the MODEL TAXPAYER CHARTER defining rights and responsibilities of taxpayers towards tax administration across the globe.

These three professional organisations represent together more than half a million tax advisers worldwide in 41 countries. The Model Taxpayer Charter of taxpayer rights and responsibilities is intended as a blueprint for what a good tax system should contain including best practice examples.

The final version of the Model Taxpayer Charter aims to provide a model based on mutual trust to be used and embedded in national laws. It constitutes the basis on which taxpayers’ obligations to the State are balanced against the rights of taxpayers.