Except, in Real Life, no one living in the village is ever going to billed anything. More likely, they never know about having to file a tax return.
IF a catastrophe happens, and their visa is denied, due to their not having filed a return, the remedy would be providing a tax return. In no case, would the RD provide them with a tax bill.
Of course, their return might be checked by the RD, and compared to their transmitted amounts from their home country, but now we are talking about a one in million event.