Tax liability and fulfillment of tax obligations

Abstract

Tax liability is the duty of the taxpayer to pay the tax. The tax­payer is responsible for the fulfillment of tax obligations from the moment of the occurrence of taxable event on which the authority imposed the tax liability. The moment of the occurrence of taxable event shall be determined separately for each tax, in accordance with the relevant tax law. The fulfillment of tax obligations is the payment of the amount owed. for the tax.