poplatník

Poplatník is a term used in Czech law to designate a person or entity that is obligated to pay a public levy, whether it is a tax, a fee, or another charge established by law. The term is neutral and generic; it is used across various contexts to identify the payer rather than the beneficiary of the service.

In practice, a poplatník can be an individual, a company, or another legal entity, and may include residents or non-residents depending on the specific tax or fee. The concrete duties of a poplatník are defined by applicable legislation and typically include registering with the relevant authority, filing required declarations, and paying the due amount by prescribed deadlines. The status can be described more specifically with phrases such as daňový poplatník (taxpayer) or poplatník správního poplatku (payer of an administrative fee).

The concept serves to determine who bears the financial obligation and to designate the responsible party in administrative procedures. Failure to fulfill obligations can result in penalties, interest, or other enforcement actions provided by law. The term is commonly used in official documents, tax guides, and public administration to avoid repeating the specific tax or fee in every instance. The word poplatník is related to the Czech word poplatek (fee) and is cognate with equivalents in other Slavic languages.