What Does passive subject Mean
Subject is a term that can refer to the individual who lacks name or identification in a context. The concept also refers to a grammatical function and a category of philosophy.
As an adjective, passive qualifies who expects or receives the action of another, without acting. The notion also mentions, at the level of the economy, the debts that a person or an entity contracted.
The idea of taxpayer is used within the framework of a legal relationship to name the party on whom the obligation falls . This means that, in a bond of this type, the active subject has the right to demand that the taxpayer comply with the obligation he contracted.
Let's take the case of a person (natural or legal) who lends money to another, agreeing on how it will be repaid (installments, terms, interest, etc.). In this case, the taxpayer is the person who receives the borrowed money and who, therefore, undertakes the obligation to return it under the agreed conditions .
If the taxpayer does not comply with the obligation, either because he is late in the deadlines, pays less than what is due or directly suspends payments, the active subject will have the legitimate right to demand that he comply with the agreement.
The taxpayer, if he persists with his conduct, is liable to receive the punishment that the law indicates for these cases. In other words: the active subject can resort to legal actions in order to achieve debt recovery.
In the tax area, the taxpayer is the person on whom the obligation to pay taxes falls ; In other words, this component can be defined as the individual who carries out the action that leads to the generation of a tax. If we take income tax as an example, the taxpayer is the company or person who must pay this tax, as well as who has obtained income that has contributed to the increase of their assets, or to have one, in the first place place.
The IVA ( tax added value ) shows us another case which comes in the taxpayer; To fill this role, an individual must acquire goods, make a purchase, so we can say that in this context we are also talking about the final consumer . On the other side of this equation is the person or entity that collects this tax and that, in turn, must declare it and pay for what it has collected; It is about who has sold the product or service to the taxpayer and, unlike the situation of a loan, exposed above, is nothing more than a mere intermediary between it and the State, since they will not keep the VAT money.
There is another concept in which we find the taxpayer: withholding at source . It is the anticipated collection of a specific tax, which can be, for example, income, industry and commerce, or VAT. Since taxes are paid with a certain periodicity, which is generally divided into months, the State can resort to this measure to collect in advance a part of the money that sooner or later it will receive.
The taxable person of withholding at source is none other than the person or company from whom the tax money is withheld . It is important to point out that the entity responsible for applying said withholding should not face the payment with money from its pocket, but must withhold a greater amount from the taxpayer.