Tax Law: Concept of People

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Understanding the concept of “Person” in tax law is crucial for grasping how entities and individuals are assigned tax responsibilities. In tax law, the term “person” has multiple interpretations and applications, including individuals, business entities, and other parties with specific tax obligations. By deeply understanding this concept, we can see how tax responsibilities are distributed and enforced.


  1. Clarify the various legal interpretations of “person” in the tax context, including the roles and responsibilities held by individuals, companies, and other entities.
  2. Examine the responsibilities and powers delegated to various parties under Sections 67 to 76, such as agents, trustees, and company directors.
  3. Assess the legal implications for incapacitated persons, non-residents, and business entities like corporations and limited liability partnerships.


  1. Understand the fundamental concepts and legal interpretations of “person” in the tax context, leading to better compliance with tax regulations.
  2. Increase efficiency in managing tax responsibilities through a deep understanding of the roles and obligations of involved parties.
  3. Reduce the risk of facing legal issues by providing accurate understanding of tax responsibilities and legal implications for entities and individuals.