taxpayer
The taxpayer well in Isny im Allgäu by the sculptor Leo Wirth
A taxpayer is the natural or legal person who, according to the respective tax law, has to pay the tax to the tax office ( payment process ). Deviations between the tax payer and the tax payer arise when the tax payer withholds and pays the tax only for the account of another - the tax payer - ( withholding tax ). For example, in Germany, the employer, as the taxpayer, has to withhold income tax for the account of the employee and pay it to the tax office. Further examples are capital gains tax or the interest discount , supervisory board tax and insurance tax .
Taxpayers Organizations
See also
swell
