Article 41 of the Tax Procedures Law establishes the principle of joint and several liability for tax obligations within partnerships that lack an independent legal personality. It stipulates that if multiple persons engage in a business together without forming a separate legal entity, each participant is individually and collectively responsible towards the Federal Tax Authority (FTA). This comprehensive liability covers all Payable Tax and any associated Administrative Penalties arising from the business's activities. The provision ensures the Authority can pursue any or all partners for the full amount due, functioning without prejudice to other stipulations in the relevant Tax Law.