A. Where the legal status of a legal Person has changed, the new legal Person shall replace the previous legal Person in all his previous and new rights and duties towards the Bureau including the payment of Tax due and any administrative fines due.
Where the legal Person is replaced by more than one legal Person, all legal Persons shall be jointly liable for the payment of Tax due and administrative fines.
B. Subject to the provisions of Article 11 of the Law, where the Taxable Person surrenders his business to another Person, the two parties shall be jointly liable for the payment of Tax due and any administrative fines during the year in which the surrender occurs, and are jointly liable for any amounts due from previous years that have not expired due to the statute of limitations.
C. Partners shall be jointly liable for Taxes, administrative fines and other obligations imposed on the company.
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