This summary details the provisions of Article 67 of the Implementing Regulations of the Value Added Tax Law, focusing on joint liability. It establishes the Authority's right to pursue a third party who is jointly liable with a Taxable Person for unpaid tax, penalties, or other amounts due under the VAT Law and Agreement. The Article specifies the procedural requirements for this action, mandating that the Authority must issue an official assessment to the jointly liable person via notification. This assessment must clearly state the amount of tax due for the violation, any applicable penalties, and the specified due date for payment.
Chapter 10 - Procedure and Administration
Article 67 - Joint Liability for Tax and Penalties
In cases where a Person is jointly liable with a Taxable Person for Tax, penalties and other amounts due in accordance with the Agreement and the Law, the Authority may raise an assessment on that Person in respect of the amounts of Tax and penalties due in relation to that violation. The assessment shall be issued by way of a notification and set out the following:
the amount of Tax properly due in respect of that violation;
any penalty payable;
the due date for payment.
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