Personal taxes is the branch of tax law that relate to the individual.
Personal taxes can be assess in the course of some activity. For example, on purchasing an item, an amount of sales tax may be assess by the vendor of that item. The vendor is then required to remit that amount to the government. The vendor has then become an agent of the state for the purposes of collecting taxes.
Other taxes can be assessed at a specific time. For example, in respect of income taxes, these are typically assessed at the time the tax return is filed. Often times, amounts are collected prior to the assessment of income taxes. For example, deductions from pay are collected and later are credited towards that actual amount of taxes due.
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