Marek Kalinowski
The tax remitter as a subject of a relation under tax law
Summary
In the article the author presents the legal position of a tax remitter as a subject of a relation under tax law. He examines both the legal relations which he enters with the tax authorities and with taxpayers.
The author argues that establishing a tax remitter should be associated with the creation, next to a relation under tax law between a taxpayer and the tax authorities, of two additional legal relations. The first of these legal relations should be between the tax remitter and the tax authorities and the other – between the tax remitter and the taxpayer.
An analysis of the polish tax law has led the author to the conclusion that the legislature does not always see all of the problems associated with the establishment of the institution of a tax remitter.
The author draws attention to a number of issues concerning the tax remitter that are not or insufficiently regulated. For example, he indicates that the regulation of a legal relation between the taxpayer and a notary acting as a tax remitter is regulated insufficiently, because none of the provisions impose a clear obligation to pay the tax into the hands of the notary on the taxpayer.
The author gives several examples showing, that the legislator does not realize the complexity of the legal relations with the tax remitter. This is the cause of the low efficiency of the tax remitter’s activity because he can not exercise his obligations. This is caused by legal or factual circumstances. Moreover, some of these provisions raise doubts concerning their constitutionality.
In the opinion of the author the legislator should pay more attention to several issues to improve the efficiency of the tax remitter.
First of all, the content of the legal relation between the tax remitter and the taxpayer should be regulated more accurately. If the tax remitter was to withhold the tax from a claim against him, it would be necessary to grant him that right explicitly.
Secondly, in the case where the taxpayer is obliged to pay the tax from his own resources into the hands of the tax remitter, the latter should be granted certain powers to enforce that duty.
Furthermore, the legislator should pay more attention to whether the tax remitter is able to obtain sufficient information for the purpose of calculating the correct amount of tax. At the same time, it does not seem appropriate to put him in a situation where he would be obliged to conduct a comprehensive procedure, during which he would establish facts that have the legal significance to determine the amount of tax. Otherwise, it would be required to grant him a number of procedural rights to enable him to carry out the relevant investigation. This does not seem right, because tax remitters should collect taxes calculated on the basis of known, or easy to determine, facts, instead of acting as tax authorities and carrying out complex proceedings.