Subject it 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 passive subject is used within the framework of a legal relationship to name the party on which the obligation falls. This means that, in a link of this type, the active subject has the right to demand to the taxpayer who complies with the obligation he contracted.
Take the case of a person (physical or legal) that lends money to another, agreeing how the return will be made (installments, terms, interest, etc.). In this case, the taxpayer is the person who receives the borrowed money and that, therefore, undertakes the obligation to return it in 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 right legitimate 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 indicate for these cases. In other words: the active subject can resort to legal actions with the aim of achieving debt recovery.
In the tax area, the taxpayer is the person on whom the obligation to pay the taxes; 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 VAT (Value added tax) shows us another case in which the taxpayer comes into play; To occupy 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: the 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 it will sooner or later receive.
The taxpayer of withholding at source is none other than the person or company from whom the tax is withheld. money of the tax. It is important to note that the entity responsible for applying such withholding should not face the payment with money from its pocket, but must withhold a larger amount from the taxpayer.