This term is used within the framework of a legal relationship to designate the party to which the obligation belongs.This means that, in a bond of this type, the subject active has the right to require the taxpayer to comply with the obligation that he contracted.
In accounting, the taxpayer is the one who must face a tax obligation, be it a physical person or a legal person.That is, it is who generates the fact or the action for which he will later be forced to pay taxes.
The term passive subject can also be integrated into the context of psychology to define the quality of the character of a person with a low personality who tends to go unnoticed because he lets himself be carried away more by what others do than by their own criteria.
For example, an attitude of a taxpayer is not to take the initiative to propose social plans to the group of friends and adapt always to the proposals of others.For example, when going to the cinema to watch a movie, a passive subject can avoid giving his own opinion about the movie he prefers to watch.
When we talk about taxes and we have to deal with the fiscal obligations that a certain tax throws, it is very common to confuse the terms of taxpayer and taxpayer.Although on many occasions it coincides, It should not be confused with a taxpayer.The taxpayer is the person, physical or legal, called to bear the burden of the tax, as the holder of the economic capacity that gives rise to the case of taxation.It is he who must comply with the legal obligations and assume the economic burden of it.
The taxpayer is the individual or legal entity obliged to comply with tax obligations, either as a final taxpayer or as a taxpayer.This figure is the debtor against the Treasury, since it has generated the economic event for which the obligation to pay the tax arises.
In the case of the personal income tax, for example , the taxpayer is the person or company that must pay said tax, which is the same that generated an event that generates income that can increase equity or have capital .In this case, the taxpayer and the taxpayer agree.
Comentarios
Publicar un comentario