You are a of liability to a family member of the taxpayer pursuant to Art. Of the Act of August Tax Ordinance consolidat text. Journal of Laws of , item requires the total fulfillment of the conditions indicat therein. Failure of the You are a authority to prove even one of them makes it impossible to charge. A third party with liability. The concept of a family member Pursuant to the provisions of Art. Of the Tax Ordinance Act states that: The taxpayer’s family members include descendants, ascendants, siblings, descendants’ spouses. A person in a relationship of adoption and a person in actual cohabitation with the taxpayer.
The provision of You are a also applies
To spouses who have conclud an agreement on the limitation or exclusion of community of property. Whose community of property has been abolish by the court, and spouses who are separat. Only those entities that are expressly indicat in Art. Of the Tax philippines photo editor Ordinance, descendants children, grandchildren. Great-grandchildren; ascendants parents, grandparents, great-grandparents; siblings brothers. Sisters, spouses of descendants daughters-in-law, sons-in-law; persons in a relationship of adoption adopt children. Cohabitant. Pursuant to the principles set out in Art. The Tax Ordinance does not apply to spouses with the community of property regime and the provisions of Art.
The Tax Ordinance
A divorc spouse, but only in the case of cooperation with a taxpayer running a business. On the terms specifi in the comment provision. IMPORTANT – in accordance with the provisions of Art. of the Tax Ordinance, liability does not apply to persons to whom EA Leads the taxpayer had a maintenance obligation. The scope of property liability The liability of a family member covers tax arrears resulting from the taxpayer’s business activity, which arose during the period in which he constantly cooperat with the taxpayer in carrying out this activity, while obtaining benefits from this activity.