What makes a person a taxpayer?
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.
Last edited by allodial; 12-31-13 at 02:56 AM.
All rights reserved. Without prejudice. No liability assumed. No value assured.
"The object in life is not to be on the side of the majority, but to escape finding oneself in the ranks of the insane." -- Marcus Aurelius"It is the glory of God to conceal a thing: but the honour of kings is to search out a matter." Proverbs 25:2Prove all things; hold fast that which is good. Thess. 5:21.
Who will take the stand and swear, under oath or affirmation, that i; a man, am a taxpayer?
All rights reserved. Without prejudice. No liability assumed. No value assured.
"The object in life is not to be on the side of the majority, but to escape finding oneself in the ranks of the insane." -- Marcus Aurelius"It is the glory of God to conceal a thing: but the honour of kings is to search out a matter." Proverbs 25:2Prove all things; hold fast that which is good. Thess. 5:21.
All rights reserved. Without prejudice. No liability assumed. No value assured.
"The object in life is not to be on the side of the majority, but to escape finding oneself in the ranks of the insane." -- Marcus Aurelius"It is the glory of God to conceal a thing: but the honour of kings is to search out a matter." Proverbs 25:2Prove all things; hold fast that which is good. Thess. 5:21.
I have a friend who recently obtained an official copy of his purported application for a Social Security Number (also known as an "SS-5" Form). At the bottom of the Form it read "Internal Revenue Service". Internal Revenue Service only deals with taxpayers, therefore the Social Security Account Number must also be a taxpayer ID number from its inception.
if the writing is the agreement, isnt the tax return one's own admission/certification that their person is a tax payer?