Tax debtor

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A tax liability (including taxable entity is called) in tax law that natural or legal person that the legal facts of a control carried out and the material tax liability has to fulfill.

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 ( Section 43 AO ). A tax liability arises with the realization of the facts and not only with the intervention of a tax authority ( § 38 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 § 41a 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 ( Section 33 AO).

See also

reversal of tax liability

Individual evidence

  1. Dieter Schneeloch / Stephan Meyering / Guido Patek, Business Taxation , Volume 1, 2016, p. 20