There has been extensive literature surrounding the need to recognise human rights in the context of taxpayer rights. In this context, it is pertinent to note that these terms cannot be used interchangeably, in this context, it is opportune to note the differences between Human Rights and Taxpayer rights. Human Rights are derived from the larger body of international human rights law. They exist in countries that have ratified and implemented various international human rights instruments. These rights are derived directly from the undertaking by the government to observe the rights that are guaranteed by these instruments. These rights are universal and so are applicable to a host of people, that are impacted by the legal systems of the state parties to the instruments. In the operation of the United Nations instruments, these rights are only applicable to human beings and thus differentiate between the non-human actors. Taxpayer rights are the rights that are enjoyed by all the persons and entities when they are subject to the procedures of the national tax system. They regulate the entire realm of taxation covering all the nuances of taxation. These rights are not derived from the human rights instruments but arise from different domestic sources.