Person who pays or is subject to paying taxes. A person or organization with the rights and obligations with a legal entity.

A taxpayer is an individual who is obliged to pay different fees (taxes, assessments or special contributions) which go towards financing the government. Legally, the individual taxes imposed on them (obligation to pay taxes) which derive from a taxable act (provided for by law in a tributary rule; once it´s done it generates the tributary obligation) such as buying or selling something.