What do you call a registered taxpayer with no outstanding tax-liability?
I'll explain my hesitation with the term taxpayer: I take that payer means someone who pays money, so a taxpayer is someone who pays their taxes. If they have completed all of their tax responsibilities then there is nothing left to pay, so that they are not in the position as a taxpayer anymore, until in another future time when they have a new tax obligation to pay for. In the meantime, they are just a registered person in the state tax department's database.
What do you call a person or organization in that position? Is there a term for it?
Edit: The context here is income tax. Registered taxpayer in this context means those who already have taxpayer identification number. By outstanding tax-liability I mean the liable tax the taxpayer need to pay when filing his tax return form.