Taxes, which we encounter in every aspect of our lives, are an indispensable source of income for the state to continue its services. Today, we are in a period when everyone is engaged in some form of commercial activity or generates income. This situation increases the importance of the concept of tax liability even more.

Tax liability is an important concept faced by every individual and organization that enters commercial life. A taxpayer is a natural or legal person who must pay state taxes. Almost everyone who engages in economic activity in our country must be a taxpayer somehow.  So, what is a taxpayer? In which cases can one become a taxpayer? You can find answers to these questions and more in this comprehensive guide.

What is a Taxpayer?

A taxpayer is a natural or legal person obliged by law to pay taxes. Simply put, any person or organization that is required to pay taxes to the government is a taxpayer. This status may vary depending on various factors such as the income the person or organization earns, the expenditures it makes, or the assets it owns.

How to Become a Taxpayer?

Those engaged in e-commerce are also obliged to be taxpayers. For e-commerce tax liability, you need to apply to the tax office as in other commercial activities. The following steps are generally followed to become a taxpayer:

• Activity Registration: If you are going to establish a company, you need to register with the trade registry, and if you are going to be self-employed, you need to apply to the tax office.
• Application to the Tax Office: Following the activity registration, a taxpayer record is created by going to the tax office. It is important to have the necessary documents with you at this stage.
• Obtaining a Tax Number: After your application, you will be issued a tax number. This number will be used in all your tax transactions.

What are the conditions for being a taxpayer?

Tax liability is the legal obligation of a person or organization to pay taxes. In other words, everyone who has to pay taxes to the state is a taxpayer. However, not every income earner has to be a taxpayer. Certain conditions must be met for tax liability to occur.

Basic Conditions for Being a Taxpayer;

• A Taxable Activity: The person or organization must engage in a taxable activity. This activity can be any income-generating activity such as establishing a commercial enterprise, practicing self-employment, or renting real estate.
• Realization of the Taxable Event in the Person's Person: The taxable event, i.e. the act of earning income, must be realized on behalf of the person himself/herself. For example, the profit earned by a company causes that company to be a taxpayer.
• Payment of Tax from One's Assets: The person must be obliged to pay the tax from his/her assets.

What are the Types of Taxpayers in Tax Liability?

Taxpayers are divided into different types according to their activities. Some of these are;

• Commercial Enterprise Taxpayers: Companies and tradesmen are included in this group.
• Self-Employed Taxpayers: Professionals such as doctors, lawyers, and engineers are included in this group.
• Taxpayers Subject to Agricultural Income: Those who earn income from agricultural activities are included in this group.
• Other Taxpayers: Other taxpayers who are not included in the above groups but are taxpayers (for example, real estate owners)

How to be an e-commerce Taxpayer?

People who engage in e-commerce must also be taxpayers and obtain a Taxpayer ID Number. As with other commercial activities, it is necessary to apply to the tax office for e-commerce tax liability. E-commerce companies need to declare their income correctly and pay their tax debts on time.

What is a Potential Taxpayer?

A potential taxpayer is a person who, although not yet earning taxable income on a regular and continuous basis, is likely to do so in the future. In other words, it is a general name given to persons who are not currently considered taxpayers, but who are likely to become taxpayers in the future under certain conditions. For example, a person who develops a hobby and starts selling products is a potential taxpayer. People who plan to start a commercial activity in the future, who are thinking of starting a business, or who want to start self-employment are considered potential taxpayers.

Is it Possible to Sell Without Being a Taxpayer?

It is illegal to make regular sales without being a taxpayer. However, there may be some exceptions for small-scale and occasional sales. It would be useful to consult a tax expert to get detailed information on this matter.

Being a taxpayer is not only a legal obligation but also offers many advantages. These include;

• Business credibility: Being a taxpayer increases the credibility of your business.
• Banking transactions: Non-taxpayers may face some restrictions on banking transactions.
• Participation in public tenders: Being a taxpayer is usually required to participate in public tenders.
• Protection of legal rights: As a taxpayer, you have certain legal rights.

Becoming a taxpayer is an important step for the growth and development of your business. However, the costs and obligations of this step should not be ignored.

How Can I Check Whether I am a Taxpayer?

The surest way to find out if you are a taxpayer is to contact your local tax office.  Usually, your ID card will be sufficient. However, in some cases, additional documents may be required.  You can have a personal meeting with the tax office staff, they will answer your questions and provide you with information about your specific situation. You can also, of course, contact the tax office to find out if you are a taxpayer or check the personal tax portal on the website of the General Directorate of Taxes (GIB).

Tax liability is an important issue in business life. This guide provides basic information on tax liability. However, because tax laws are constantly changing, it is best to consult a tax professional for detailed information about your specific situation.