The tax debtor is obliged to pay the tax. The tax laws determine who is liable for the tax or who is the creditor of a tax refund ( AO ). A tax liability arises with the realization of the facts and not only with the intervention of a tax authority ( AO). The term “tax payer” is a sub-term “tax payer”, so every tax payer is also a tax payer, but not every tax payer is a tax payer. The tax debtor is usually also the taxpayer , exceptionally also a third party . So according to § 38 AO in conjunction with has Income Tax Act , the income tax is not the workers , but in its place the employer to pay; The latter is therefore the taxpayer, the employee is tax payer.
The taxpayer must be distinguished from the tax debtor. A taxpayer is someone who owes a tax, is liable for a tax, has to withhold and pay a tax for the account of a third party, who has to file a tax return , provide security, keep books and records or fulfill other obligations imposed by the tax laws ( AO).