Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to adequate food
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|
28.a
Every person has the right to an adequate standard of living for himself or herself and his or her family including:
a. The right to adequate and affordable food, freedom from hunger and access to safe and nutritious food;
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Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to adequate housing
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28.c
Every person has the right to an adequate standard of living for himself or herself and his or her family including:
c. The right to adequate and affordable housing;
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Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to development
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35
The right to development is an inalienable human right by virtue of which every human person and the peoples of ASEAN are entitled to participate in, contribute to, enjoy and benefit equitably and sustainably from economic, social, cultural and political development. The right to development should be fulfilled so as to meet equitably the developmental and environmental needs of present and future generations. While development facilitates and is necessary for the enjoyment of all human rights, the lack of development may not be invoked to justify the violations of internationally recognised human rights.
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Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to equality and non-discrimination
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|
1
All persons are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of humanity.
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Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to equality and non-discrimination
|
|
2
Every person is entitled to the rights and freedoms set forth herein, without distinction of any kind, such as race, gender, age, language, religion, political or other opinion, national or social origin, economic status, birth, disability or other status.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to equality and non-discrimination
|
|
4
The rights of women, children, the elderly, persons with disabilities, migrant workers, and vulnerable and marginalised groups are an inalienable, integral and indivisible part of human rights and fundamental freedoms.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to equality before the law and equal protection of the law
|
|
3
Every person has the right of recognition everywhere as a person before the law. Every person is equal before the law. Every person is entitled without discrimination to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to participation
|
|
25,1
Every person who is a citizen of his or her country has the right to participate in the government of his or her country, either directly or indirectly through democratically elected representatives, in accordance with national law.
|
Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to property
|
|
17
Every person has the right to own, use, dispose of and give that person’s lawfully acquired possessions alone or in association with others. No person shall be arbitrarily deprived of such property.
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Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to water
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|
28.e
Every person has the right to an adequate standard of living for himself or herself and his or her family including:
e. The right to safe drinking water and sanitation;
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Administration of tenure
19. Taxation |
19.2
States should strive to develop policies, laws and organizational frameworks for regulating all aspects pertaining to taxation of tenure rights. Tax policies and laws should be used where appropriate to provide
for effective financing for decentralized levels of government and local provision of services and infrastructure. |
Right to work, to free choice of employment, right to enjoyment of just and favourable conditions of work
|
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27
(1) Every person has the right to work, to the free choice of employment, to enjoy just, decent and favourable conditions of work and to have access to assistance schemes for the unemployed.
(2) Every person has the right to form trade unions and join the trade union of his or her choice for the protection of his or her interests, in accordance with national laws and regulations.
(3) No child or any young person shall be subjected to economic and social exploitation. Those who employ children and young people in work harmful to their morals or health, dangerous to life, or likely to hamper their normal development, including their education should be punished by law. ASEAN Member States should also set age limits below which the paid employment of child labour should be prohibited and punished by law.
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Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality and non-discrimination
|
|
1
All persons are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of humanity.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality and non-discrimination
|
|
2
Every person is entitled to the rights and freedoms set forth herein, without distinction of any kind, such as race, gender, age, language, religion, political or other opinion, national or social origin, economic status, birth, disability or other status.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality and non-discrimination
|
|
4
The rights of women, children, the elderly, persons with disabilities, migrant workers, and vulnerable and marginalised groups are an inalienable, integral and indivisible part of human rights and fundamental freedoms.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before courts and tribunals and to a fair trial
|
|
20
(1) Every person charged with a criminal offence shall be presumed innocent until proved guilty according to law in a fair and public trial, by a competent, independent and impartial tribunal, at which the accused is guaranteed the right to defence.
(2) No person shall be held guilty of any criminal offence on account of any act or omission which did not constitute a criminal offence, under national or international law, at the time when it was committed and no person shall suffer greater punishment for an offence than was prescribed by law at the time it was committed.
(3) No person shall be liable to be tried or punished again for an offence for which he or she has already been finally convicted or acquitted in accordance with the law and penal procedure of each ASEAN Member State.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before courts and tribunals and to a fair trial
|
|
20
(1) Every person charged with a criminal offence shall be presumed innocent until proved guilty according to law in a fair and public trial, by a competent, independent and impartial tribunal, at which the accused is guaranteed the right to defence.
(2) No person shall be held guilty of any criminal offence on account of any act or omission which did not constitute a criminal offence, under national or international law, at the time when it was committed and no person shall suffer greater punishment for an offence than was prescribed by law at the time it was committed.
(3) No person shall be liable to be tried or punished again for an offence for which he or she has already been finally convicted or acquitted in accordance with the law and penal procedure of each ASEAN Member State.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before the law and equal protection of the law
|
|
3
Every person has the right of recognition everywhere as a person before the law. Every person is equal before the law. Every person is entitled without discrimination to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to equality before the law and equal protection of the law
|
|
3
Every person has the right of recognition everywhere as a person before the law. Every person is equal before the law. Every person is entitled without discrimination to equal protection of the law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to participation
|
|
25,1
Every person who is a citizen of his or her country has the right to participate in the government of his or her country, either directly or indirectly through democratically elected representatives, in accordance with national law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to participation
|
|
25,1
Every person who is a citizen of his or her country has the right to participate in the government of his or her country, either directly or indirectly through democratically elected representatives, in accordance with national law.
|
Administration of tenure
19. Taxation |
19.3
States should administer taxes efficiently and transparently. Staff of implementing agencies should receive training that includes methodologies. Taxes should be based on appropriate values. Assessments
of valuations and taxable amounts should be made public. States should provide taxpayers with a right to appeal against valuations. States should endeavour to prevent corruption in taxation administration, through increased transparency in the use of objectively assessed values. |
Right to remedy
|
|
5
Every person has the right to an effective and enforceable remedy, to be determined by a court or other competent authorities, for acts violating the rights granted to that person by the constitution or by law
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