SCOPE OF RESPONSIBILITY OF THE LOCAL AND HEALTH RESORT TAX COLLECTOR
Journal Title: International Journal of Legal Studies ( IJOLS ) - Year 2019, Vol 5, Issue 1
Abstract
The collector is obliged to collect and transfer the local or health resort tax to the compe-tent tax authority. His liability is limited only to the amounts of fees he collected and not which he paid to the account of the body. He is not responsible for unpaid fees, although he is obliged to collect them. This scope of responsibility of the collector limits the effec-tiveness of collecting fees and may expose the taxpayer to negative consequences. The collector, who does not perform his duties and does not charge any fees, cannot be held responsible under this law regulations nor with fiscal penal liability.<br/><br/>local taxes and charges, administrative execution, collector, the scope of responsibility<br/><br/>
Authors and Affiliations
Ryszard Nowak
Keywords
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- EP ID EP640704
- DOI 10.5604/01.3001.0013.3250
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