Can the Tax Authority pursue you for someone else’s debt or a company’s debt?
Third-party liability requires examining why the tax authority attributes the debt to someone other than the principal taxpayer, the specific conduct alleged and which assets or periods are affected.
Liability referrals involving directors
This aspect of third-party tax liability places the tax decision in its wealth, business or procedural context, taking account of the documentation, dates and jurisdictions involved.
Liability referrals involving shareholders and third parties
This aspect of third-party tax liability places the tax decision in its wealth, business or procedural context, taking account of the documentation, dates and jurisdictions involved.
Defence in Tax Authority proceedings
This aspect of third-party tax liability places the tax decision in its wealth, business or procedural context, taking account of the documentation, dates and jurisdictions involved.
Review of the agreement
The notice received is compared with the background, procedural records, proposals and submissions to check how the administrative decision was reached.
Claims
Each submission should address a specific point in the case file, rely on verifiable facts and refer to the documents provided.
appeals
The available procedure, competent body, deadline and precise subject of the challenge are identified before grounds are drafted and evidence organised.
Defence of the assets
The scope of the claim, the collection stage and the notices served are examined to organise the response and assess the available protective measures.
Frequently asked questions
Can I be held liable for my company’s tax debts?
The tax authority must justify the grounds for third-party liability and the conduct alleged. The position held, functions, periods, collection measures and exposure of assets are reviewed before submissions or an appeal are prepared.
Can the Tax Authority hold a director liable?
The tax authority must justify the grounds for third-party liability and the conduct alleged. The position held, functions, periods, collection measures and exposure of assets are reviewed before submissions or an appeal are prepared.
Can I appeal a referral?
The available route and deadline depend on the notice served. The complete decision and case file must be reviewed to identify specific grounds and the documents that can support them.
What happens to my assets?
The tax authority must justify the grounds for third-party liability and the conduct alleged. The position held, functions, periods, collection measures and exposure of assets are reviewed before submissions or an appeal are prepared.
How long do I have to defend myself?
The answer on third-party tax liability depends on residence, ownership, the documents and the date of the transaction or notice. An initial review identifies which rules and obligations need to be examined.