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People get the rights and obligations into established the "tax legal relations" from the tax law, in view of the general tax dispute most contentious events are concentrated in the "how much tax should be paid", if the taxpayer or his tax agent on mastered the field of taxation management information intentionally false representations, providing false information or conceal important facts about the taxation relationship, when deceived by the tax authority staff, will inevitably cause between the taxpayer and the tax collection authorities on whether facts exist to generate a dispute, the fact that it is difficult to taxation presents a true and complete.
Private economic behavior is being waged by the taxpayer, tax information has mastered the essence of the taxpayer, as well as tax collection authority may fall into the investigation difficult or impossible to expect the taxpayer to provide factual, tax offices in passive state. When the tax collection agency was asked to be specific and clear elements of assessment when, in the case of the executive power of investigation is limited, the extent of the burden of proof why, affecting tax offices to nuclear law from taxation validity.
When the tax collection authorities investigate, the obligation of taxpayer to assist what belongs to the substantive law, and constitute the limit of the duty to investigate. Some scholars believe that the " obligation to assist " is not only a lesson in taxpayer’ obligations, the taxpayer while participating clarify the facts through taxation work together to fulfill its obligation to ensure that the constitutional guarantee of freedom, privacy and human dignity will not be affected by the behavior of the terms of reference survey infringement. Work together to fulfill the obligations of the non-taxpayer's obligation, however, is more meaningful rights to practice procedures.
This article will discuss the arising problem from the taxpayer' obligation to assist under the tax collection procedure. This study begins with the domestic and foreign tax laws, the substance of the doctrine, and further，the integration and analysis of the dispute occurred on practical issues, and then observe how this criterion about the taxpayer's obligation to assist under the administrative remedies on the obligation of a third case of taxpayers and tax authorities recommend at the end of the text how should the tax collection practices blending both the responsibilities and obligations in order to comply with the rule of law and the proper functioning of First Instance mitigation source.
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