When a taxpayer reports and pays national tax, what must the taxpayer enter on the payment slip and to whom must the payment be made?
General information · Not legal advice
Material to check
In a practice file of this kind, the paper to read is the payment slip itself, to see which entries it carries, then the record showing which tax office took the payment and whether its head was the one with jurisdiction, since the provision ties the payment to the competent office.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading treats the payment slip as the paper that carries the entries: the taxpayer who reports and pays national tax as prescribed by tax law must enter the taxable period, the tax item, the amount of tax and the taxpayer's identifying particulars on the slip, and pay it to the head of the competent tax office.
Another reading notes what the provision leaves open: it lists the entries the slip must carry but not what makes an entry adequate, nor what follows if an entry is missing or wrong, so those questions pass to the rules the provision refers to in its words 'as prescribed by tax law'.
Your judgment
If the slip shows the amount but not the tax item, what in the file could show which tax the payment was made for?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to add or change the entries the slip must carry, or if a court decision sets what a missing or wrong entry does to a payment recorded as a report.