The Agency’s Approach to Taxpayer Services

Fair and consistent treatment of taxpayers is essential for maintaining trust in the tax system and the Agency. The following principles guide the Agency's approach.

• Information 
  Taxpayers should expect to receive clear, accurate, and timely information about their tax obligations and entitlements. The Agency will publish Regulations, Guidance, and commentary when a need is determined by the Agency. 
• Fair Treatment 
  The Agency will endeavour to treat taxpayers fairly, impartially, and with respect by all Agency personnel. The Agency will provide equitable treatment without discrimination or bias. 
• Privacy and Confidentiality 
  Taxpayers have the right to privacy and protection of their confidential information. The Agency will safeguard taxpayer information and only use data for purposes authorised by Bermuda law. 
• Representation 
  Taxpayers have the right to be represented by a qualified professional or authorised representative in their dealings with the Agency. The Agency will recognise and communicate with authorised representatives as directed by the taxpayer.
• Right to Appeal
  Taxpayers have the right to appeal the Agency's decisions, assessments, and action as set in applicable law. 
• Timely Service
  Taxpayers should expect timely responses and services from the Agency. 

Taxpayers have specific obligations for compliance with tax laws and regulations. The Taxpayer Rights and Obligations Charter will be placed on the website.

• Obligation to Comply with Tax Laws and Regulations 
  Taxpayers are obligated to comply with applicable tax laws and regulations, verifying that their registration, tax declarations and other filings are accurate, complete and submitted on time. 
• Obligation to Maintain Records 
  Taxpayers must maintain acccurate and complete records of their financial transactions and tax-related information for a minimum of five years after the applicable information has been included in the filing of a declaration and make them available to the Agency upon request. 
• Obligation to Pay Taxes 
  Taxpayers are obligated to pay their taxes in full and on time, complying with payment deadlines. 
• Obligation to Report Changes 
  Taxpayers must report any changes in their circumstances that may affect their identification or tax liability. 
• Obligation to Cooperate with CITA 
  Taxpayers should cooperate with the Agency during audits, enquiries, assessments and other tax administration activities, providing accurate and timely information as requested.