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Taxpayer rights and responsibilities
The taxpayers of Washington State have the right to:
- Written explanations when tax assessments, interest, and penalties are issued.
- Reliable, written advice and reporting instructions provided by the Department specifically to the taxpayer, and to have interest, penalties, and in some instances, tax assessments waived if complying with that information worked against the taxpayer.
- Prompt administrative remedies when tax laws or rules are found to be unconstitutional by the final decision of a court of record.
- Confidentiality of their financial and business information in the Department's possession in accordance with the requirements of RCW 82.32.330.
- Clear and current tax instructions, rules, procedures, forms, and other tax information received upon request.
- Prompt and independent administrative review by the Department of a decision to revoke a tax account, and to a written determination that either upholds the revocation or reinstates the tax account.
The taxpayers of Washington State have the responsibility to:
- Register with the Department of Revenue.
- Know their tax reporting obligations, and to ask the Department for instructions when they are uncertain.
- Keep accurate and complete business records.
- File returns and pay taxes on time.
- Provide accurate information on tax returns.
- Substantiate claims for refund.
- Pay all taxes on time after closing a business, and request cancellation of the tax account.
- Respond to communications from the Department in a timely manner.