True or False: Taxpayers can appeal against and apply to postpone tax dues from an assessment raised due to a tax return enquiry.

Taxpayers have the right to appeal and apply for a postponement of tax dues resulting from an assessment that arises from a tax return inquiry. This reflects the fundamental principles of fairness and due process within the tax system, allowing taxpayers the opportunity to contest the findings of tax authorities.

When a tax inquiry leads to an assessment of tax liabilities, taxpayers may feel that the assessment is incorrect or unjustified. Therefore, the ability to appeal provides a mechanism to challenge these determinations. It also allows taxpayers some leeway to manage their financial situation, as applying for a postponement can provide them with time to prepare their case or to gather necessary documentation, rather than having to immediately pay what may potentially be an erroneous tax bill.

The other choices, which limit this right to specific groups or situations, do not align with the universal rights afforded taxpayers in response to tax assessments. This accessibility ensures that the tax system remains fair and equitable for all taxpayers, regardless of their corporate size or the nature of their tax assessment.