Are liquidators liable for tax debts?
*For the taxpayers whose legal personality is removed from the trade registry through liquidation;
-Any tax assessment and penalty operations concerning the periods before liquidation are made on behalf of any of the legal representatives for the liquidation period and before it,
– Partners of a limited company are responsible for their public receivables regarding the time period before liquidation period, in proportion to their shareholdings. In accordance with this Paragraph, responsibilities of the liquidation officers are limited to the amounts distributed as a result of the liquidation.
*In the case where the legal personalities of legal persons who are not within the scope of Paragraph five or the institutions who do not have legal personalities end,
-Tax assesment and penalty operations concerning the periods before the expiry date are made on behalf of the legal representatives of legal persons, by being severally liable,
-For the institutions that do not have legal personalities, those operations are made on behalf of the people who manage them (any of the partners for ordinary partnerships) or their representatives, if any.
Source: ISMMMO
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