GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 43
Country: 🏳️ GCC
Location: Chapter 8 - Persons who are Obligated to Pay Tax
Order: 43
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 8 - Persons who are Obligated to Pay Tax

Article 43 - Joint Liability

  1. A Person who willfully participates in violating any of the obligations provided for in this Agreement and the Local Law shall be jointly liable with the Person obliged to pay the Tax and any other amounts due as a result of the violation.

  2. Each Member State may determine other instances of joint liability other than those provided for in this Article.

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