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:

a) the amount of Tax properly due in respect of that violation,

b) any penalty payable,

c) the due date for payment.