contribuinte

Contribuinte is a term used in Portuguese-speaking countries to denote a person or legal entity that has tax obligations with a tax authority. The word comes from Latin contribuere, meaning to contribute. In fiscal contexts, a contribuinte is expected to register with the tax authority, file appropriate returns, calculate and pay taxes, and keep records as required by law. The term covers individuals (pessoas físicas) and corporations (pessoas jurídicas) and can apply to residents with taxable income as well as non-residents with taxable activities.

In Portugal, taxpayers are identified by the Número de Identificação Fiscal (NIF) and interact with the Autoridade Tributária e Aduaneira. The main personal and corporate taxes include IRS (Imposto sobre o Rendimento das Pessoas Singulares) for individuals and IRC (Imposto sobre o Rendimento das Pessoas Coletivas) for companies, along with the IVA (Imposto sobre o Valor Acrescentado) and various social contributions.

In Brazil, taxpayers include individuals with CPF and companies with CNPJ, under the authority of Receita Federal do Brasil. They are liable for income tax, social contributions and, in many cases, state and municipal taxes as well as other levies.

Taxpayers have rights and responsibilities, including access to information about assessments, the right to appeal, to obtain refunds where due, and to receive notices from the tax authority. The term can also appear in contexts distinguishing taxpayers from other individuals who may be liable as withholding agents or as responsible parties for tax collection.

Overall, contribuinte emphasizes the financial contribution to public revenue and is a central concept in taxation systems across Portuguese-speaking countries.