What is the subject of the tax obligation? a) The subject of the tax obligation is the public legal entity, the holder of the competence to demand ...
What is the subject of the tax obligation?
a) The subject of the tax obligation is the public legal entity, the holder of the competence to demand its fulfillment.
b) The subject of the tax obligation is any person, physical or legal, who owes the tax or fine.
c) The subject of the tax obligation is the taxpayer, who has a personal and direct relationship with the situation that constitutes the respective taxable event.
a) The subject of the tax obligation is the public legal entity, the holder of the competence to demand its fulfillment.
b) The subject of the tax obligation is any person, physical or legal, who owes the tax or fine.
c) The subject of the tax obligation is the taxpayer, who has a personal and direct relationship with the situation that constitutes the respective taxable event.
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Ed 
A resposta correta é a alternativa c) O sujeito da obrigação tributária é o contribuinte, que possui uma relação pessoal e direta com a situação que constitui o respectivo fato gerador.
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