Article 2 - Persons liable to pay Tax

1. If the Person who performed the activity according to clause (1) of Article (4) of the Decree-Law has not met the Tax Payment requirements, then the Person “involved” in any of the activities specified under clause (2) of Article (2) of the Decree-Law is responsible for the Due Tax, and shall include, but is not limited to, all of the following:
a. A Person in the supply chain in which Tax has not been paid;
b. An investor or Person with a financial interest in the supply chain where Tax has not been paid;
c. The owner of the Excise Goods in any other case where this is not the producer, Importer, Warehouse Keeper or Stockpiler;

2. The Warehouse Keeper shall be liable to pay the Due Tax in case of the release of Excise Goods from a Designated Zone, where the Liable Person fails to pay the Due Tax, in any of the following cases:
a. Where the Warehouse Keeper has not kept the records specified by Article (24) of the Decree- Law.
b. Where the Warehouse Keeper has failed to meet any of the conditions imposed by the Authority under clause (6) of Article (9) of this Decision.
c. Where the Warehouse Keeper in any manner has benefited from the failure of the Person liable to pay the Due Tax.

3. A Stockpiler shall not be required to pay the Due Tax where the following conditions are met:
a. The Stockpiler owns Excise Goods available in free circulation for the purposes of conducting Business in the State, provided Tax on those goods has not been previously paid, relieved, remitted or deferred.
b. The stockpiled Excise Goods are not excess Excise Goods pursuant to the provisions of Article (11) of this Decision.