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Appropriate forms: ZUS ZWPA – deregistration of a contribution payer ZUS ZWUA – deregistration from insurance of an entrepreneur and a cooperating person ZUS ZCNA – deregistration of family members of the entrepreneur and cooperating person registered for health However, he will have to settle this income in his annual tax return and tax it. ifirma.plBlogTaxesLiability of a family member for the taxpayer's of the Tax Ordinance states tha.
A member of the taxpayer's family is jointly and severally liable with all his assets with the taxpayer running a business for tax arrears resulting from this activity and arising during the period in which he constantly cooperated phone number list with the taxpayer in its performance, obtaining benefits from the activity conducted by him cf. § ; The liability referred to in § does not apply to persons who, during the period of permanent cooperation with the taxpayer, were persons to whom the taxpayer had a maintenance obligatio.
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To the extent resulting from the maintenance obligation cf. § . The liability of a family member is regulated in Art. of the Tax Ordinance and is conditioned by the following conditions: applies to family members of the taxpayer; covers only arrears of a taxpayer who runs a business; the taxpayer's arrears must be related to his business; a member of the taxpayer's family constantly cooperated with the taxpayer in conducting business activities related to the arrears; the family from the business conducted with the taxpayer. IMPORTANT - transfer of the responsibility specified in Art. of the Tax Ordinance requires the total fulfillment of the conditions specified therein.
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