Article 43

Tax liability of a legal person or organization under bankruptcy shall be paid in the manner prescribed by the law governing business organization insolvency.

Tax Liability in Case of Status Changes of Legal Person or Organization

Article 44

(1) In case of status changes of a legal person or organization, tax liability shall be paid by a legal successor.

(2) When there are several legal successors, tax liability shall be settled in the manner prescribed by law governing business organization forms.

Tax Liability of Deceased Persons, Persons who Lost Business Capacity or Are Missing

Article 45

(1) The heirs of a deceased person shall pay the deceased person’s tax liability up to the value of inherited property, proportionally to their share in inheritance.

(2) Legal representative or executor of the will of the person who is declared missing by court shall pay the missing person’s tax liability from his property.

(3) Legal representative of the person who lost his/her business capacity by a court decision shall pay tax liability from the property of that person.

Article 46

Deleted

Article 47

Deleted

Article 48

Deleted

Article 49

Deleted

VIII PAYMENT OF TAX LIABILITY

Article 50

(1) The taxpayer shall pay tax liability within the deadlines and in the manner prescribed by tax laws.

(2) The payment of tax liability shall be executed, as a rule, through payment system participants through lodgements to adequate revenue deposit accounts.

(3) The day of the payment of tax liability shall mean the day when the payment of the tax liability is received into the adequate revenue deposit account.

(4) The ministry in charge of financial activities shall prescribe the revenue deposit accounts for tax payments.

Order for Payment of Tax Liability

Date: 2015-01-12; view: 726