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Tax rights and obligations of the payer

(Introduction to the Guide)

The payer plays a huge role in the payment of tax liabilities. He performs an auxiliary function between the tax administration authorities and the taxpayer by performing the activities that belong to these authorities, i.e. calculating and collecting tax, as well as taking over the duties that could be fulfilled by the taxpayer himself, i.e. paying taxes.
This paper discusses the most important rights and obligations of payers (not only payers who are employers). The payer may be not only an entrepreneur paying wages under an employment contract or a contract for work and commissions, but also other entities performing payer functions, such as a notary.

English