Tax Audits Are Not a 'Face-to-Face Obligation' — A Proposal for Practical Reform to Clarify Taxpayers' Right to Choose Response Methods
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Global Union (National Tax Union) proposes a practical reform to clarify that tax audits are not a 'face-to-face obligation' and to grant taxpayers the right to choose response methods such as written, phone, online, or proxy representation. This is expected to reduce taxpayers' psychological burden, enhance audit flexibility, and cut administrative costs.