The person in charge of the company has changed. Is it the current head of the company whom is responsible when the company is getting trouble with delinquent taxes?
- Publication Date ：
- Last updated：2020-01-20
- View count：1061
It depends on how long is the arrear of the company. According to the Article 26 of the Administrative Execution Act Applying mutatis mutandis to the Article 25-3 of Compulsory Enforcement Act, the ex managing director has the duty to report, if the delinquent taxes owed before personnel change. Also, the ex director could be arrest, in custody or get residence restrictions if our agency haves reasons to execute.