What makes a person a taxpayer?
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What makes a person a taxpayer?
Some things which might give a person taxpayer or taxable entity status:
[1] In Canada, USA, UK, NZ, Australia, etc. applying for a tax ID or the like or some similar revenue oriented account (note: a Social Security Account Number is not a taxpayer ID although the digits can be used as an account number at the IRS; in Canada at the CRA) (can be sales/GST, VAT, income, withholding, provisional, child support, fuel-related, etc.);
[2] "Imprescription" or "prescription" by making a purchase at or through retailer with sales tax ID --you might be paying tax under their vendor license (for them);
[3] In the U.S. completing a W-4 with respect to employment;
[4] Holding an interest-bearing bank account where a bank's withholding liability might be invoked under tax regulations;
[5] signing some contract to agree to pay tax whether for someone else or otherwise.
The taxpayer or taxable entity status is one thing. The events giving rise to taxable income or assessments being a separate and subsequent matter.
Who will take the stand and swear, under oath or affirmation, that i; a man, am a taxpayer?
If John and Robert write down their agreement to show up at a particular spot and do something. The writing down is the memorialization. The written agreement tends to be referred to as a "contract".
Attachment 1539
Related: Law of Contracts (Hornbook Series) [Hardcover].