Should be spouse’s liability for the spouse’s payer’s contribution obligations arising after. The date of conclusion of this agreement, while the conditions of Art. Of the Act of August Tax Ordinance consolidat text Journal of Laws of  item . Judgment of the Provincial Administrative Court in Białystok of April. I SABk Third party liability is a legal institution that binds the effects of tax arrears to. An entity other than the taxpayer. Therefore, there is no doubt that the regulation in question is exceptional. Third parties are liable for someone else’s debt. But this liability may only result from a specific provision of the Act. And these persons only include the entities list in Art.

Of the Act of August

Tax Ordinance consolidat text: Journal of Laws of , item. The list of third parties liable for other people’s tax arrears is clos. It should be emphasiz that a judgment on the liability of third parties does not release the debtor from this liability. But only expands the circle of philippines photo editor entities from which the tax authority may seek satisfaction of overdue liabilities. Summary The liability of a taxpayer’s family member for his tax liabilities. In the provisions of the Tax Ordinance is subsidiary to the liability of the taxpayer payer collector.

This liability depends

On the existence of a tax obligation and on the failure to fulfill the tax obligation, in whole or in part. The objective conditions for the liability of a taxpayer’s family EF Leads member are permanent cooperation. In a causal and temporal relationship, and co-management with the taxpayer in the performance of his or her business activity. Are you wondering whether it is possible to pay tax through a bank account of an entity other than the taxpayer.

Leave a Reply

Your email address will not be published. Required fields are marked *