Tax Statute

The substantive tax obligation arises when the factual situation provided by law as generating the tax is realized.

Taxpayers or persons directly liable for payment of the tax are those subjects with respect to whom the generating event occurs.

Liable parties are those who, without being taxpayers, must fulfill the obligation attributed to them by law. For purposes of the national stamp tax, the entities that issue, endorse, assign, deliver or negotiate taxable documents are liable.

Passive subjects are the taxpayer and the liable party. The tax debtor is the passive subject in relation to the payment obligation.

The tax creditor is the State or the territorial entity in whose favor the tax is incurred.