Basic Rights and Responsibilities of Tax Payers

Published date: 27.06.2008 11:37 | Author: ANTIKORUPCIJA

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Tax-legal relation represents a relation which envolves rights and obligations of Tax Administration, on one hand and a natural person, ie. legal entity on the other, regulating responsibility of payment and other duties from the side of these persons and rights of Tax Administration to ask for the same, together with the responsibility of natural persons, ie. legal entity to, in line with the Law, determine and pay the tax in the legal way. Some of these rensponsibilities and rights are proprietary (material) in nature, as the rensponsibility of paying the tax, ie. the right of Tax Administration to request the tax acquittance. The other component of the tax procedure is tax administrative relation, which envolves rensponsibilities and rights formal (administrative) in nature, which material obligations and rights are targeted to.