One of the types of citizenship rights is the rights of taxpayers. In fact, every citizen has rights that the government is legally obliged to fulfill. Based on this, the purpose of this article is to examine the question of what citizenship rights do taxpayers have in dealing with tax claims in the laws of Iran and England? This article is descriptive and analytical, and has investigated the mentioned question by using the library method. The findings indicate that both the English and Iranian legal systems are to some extent a type of dual legal system, and on this basis, the tax system has its own legal system. Regarding the examples, the findings indicate that in Iranian law, unlike in England, some examples of fair proceedings, such as the openness of the proceedings, which is based on compliance with the citizenship rights of taxpayers, have been ignored in Iran's tax proceedings. The result is that the proceedings of the citizenship rights of taxpayers in British law are more compatible with fair proceedings and it is necessary to make changes in Iran's Mayalati proceedings in order to pay more attention to the citizenship rights of taxpayers.