Taxpayers Secret Rights Protection

The secret power of taxpayer requires the tax authority guarantees the Peru in law during the period of taxation for the information which get from the taxpayer. The main body of power is taxpayer and withholding agent, the object is the secret of taxation and it contains the power of acquisition, control and defense. The power is a personality power or a property right of taxpayer which is a private power and has frail characteristic and it is also a procedural right which has a complicated relationship with the power of privacy, commercial secret and knowing. Protecting the secret power of taxpayer could promote the enthusiasm of the tax payment, reduce the resistance of the tax affairs examine, maintain the balance between the rights and obligations of both sides, it is necessary for the respect about personal dignity of taxpayer. Currently, because of the lost of the consciousness of secret for the voluntary main body and the fuzzy of the right, there are many difficulties of the protecting, it is urgently to reiterate and strengthen the authority's duty of secret,cultivate and broadcast the taxpayer's intention of the right of secret.It should construct the defense system of taxpayer's secret as quickly as we could. The principle of construction are: the principle of constraint of aim, the principle of first for public interest, the principle of proportion, the principle of reasonable using for informing; For legislation, it should consummate in the respects of legislative pattern, the refinement regulation of the object for secret, exception provision and the regulation of responsibility; For administration, it should regulate the internal terms of secret in tax authority and establish the internal department of surveillance; For Judicature, it should consummate the system of the administration reconsiders for taxation, adopt the unpublicized trying for the lawsuit of taxation and process the written judgments of taxation rationally.