RIGHTS & RESPONSIBILITIES OF TAXPAYERS
All Taxpayers have rights and responsibilities. Knowing these rights and responsibilities is important for both Taxpayers and the Benin Revenue Authority.
To these rights are also responsibilities which the taxpayers must adhere to help make the tax payment process stress free.
Rights Of The Taxpayers
- Right to Pay Only The Correct Amount of Tax: All taxpayers are to receive the benefits, credits, and refunds to which they are entitled to under the law and to pay no more and no less than the correct amount required under the law.
- Right to Privacy and Confidentiality:Taxpayers have the right to confidentiality of their
information provided to the Benin Revenue Authority
(BRA). A taxpayer’s information will be used only for
purposes allowed by law. Only those persons who are
authorized by law, and who require the information to
administer programs and legislation, have the right to
access the personal and financial information of
- Right to Professional, Courteous, Efficient, Transparent and Fair Service:Taxpayers are to be treated courteously and with
consideration at all times, including when the BRA
requests information or arranges interviews and audits.
Integrity, professionalism, respect and cooperation are
core values that reflect our commitment to giving
taxpayers the best possible service.
- Right to Complete, Clear and Timely Information:Taxpayers have the right to complete, accurate and
timely information that will explain in plain language
the laws, policies and procedures regarding obligations
- Right to Consistent Application of the Law: The Revenue Code of
Benin Act of 2000 and all
amendments including regulations pertaining thereto
shall be applied consistently so that every taxpayer gets
his/her/its entitlements and pays the legitimate amount.
- Right to Appeal and Judicial Review:Taxpayers are entitled to a formal review if they
believe that the Commissioner General or any officer
has not applied the law correctly or that they have not
received their full entitlements under the law. An
Appeals Officer shall conduct a formal and impartial
review. Filing an objection (an appeal in the case of
assessments) will begin with an Appeals Officer. If the
matter is not resolved to the taxpayer’s satisfaction, the
taxpayer is entitled to appeal to the Board of Tax
Appeals or Tax Court.
- Right of Refusal to Pay the Full Income Tax Amounts in Disputes before an Impartial Review:
A taxpayer is required to make a partial payment of
thirty percent (30%) of the tax amount in dispute
excluding payment of interest and penalty pending
the decision of the Board of Tax Appeals. After the
review, if the Board of Tax Appeals finds the
taxpayer’s protest to be contrary to the law or
procedure, the taxpayer will be requested to make
payment of the remaining seventy percent (70%)
plus penalty and interest.If the Board of Tax Appeals finds the taxpayer objection
or protest to be correct, the partial payment of thirty
percent (30%) will be refunded and accrued interest will
also be paid by the BRA.
- Right to a Service Complaint and Redress:
A taxpayer can expect that if he/she/it lodges a
complaint about the service provided from the BRA,
he/she/it will be listened to and given the opportunity
to explain the situation. The BRA will deal with all
complaints promptly, impartially and in confidence,
and it will provide a formal explanation of its
- Right to Notice on Audit:Any notice or document sent by tax authorities must
be written, signed by an authorized tax official,
noting the taxpayers’ last name, and must carry the
official stamp of the Republic of Benin. BRA will
take into account the costs of compliance. when
administering tax legislation. We recognize the need
to minimize your cost including time.
- Right to Expect the BRA to be Accountable:A taxpayer has the right to expect the
BRA to be
accountable for what it does. When a decision is
made about a tax obligation, the BRA will explain
that decision and inform the taxpayer about
his/her/its rights and obligations in respect to that
- Right to Refunds and Claims:Taxpayers are entitled to receive the benefits, credits
and refunds in accordance with the law. They may
file a claim for refund if it is established that taxes
have been overpaid. The claim must be filed within
3 years from the date you file your original return or
2 years from the date the tax is paid, whichever is
later. The law generally provides for interest on the
refund if it is not paid within 45 days of the date the
taxpayer’s return is filed or claim for refund is
- Right to be Represented by the Person of
your Choice : A taxpayer has the right to be represented by a
person of his/her/its choice in the appeal process.
However, decisions from such representation shall
Be legally binding.
Rights Of The Taxpayers
- The responsibility to file correctly and on time
- The responsibility to pay due taxes fully and on time.
- The responsibility to declare truthfully.
- The responsibility to respect Tax Administrators.
- The responsibility to provide complete information
The responsibility to provide an employee, contractor, or representative Taxpayer Identification Number (TIN).
- Telephone Number
For more information on obtaining TINs, please visit a BRA Taxpayers Service Center, or email email@example.com. To download a copy of the
Benin Revenue Code visit www.bra-gov.org. Call Taxpayer Services at 21312485 or 96861383.