GTL Summary:

Article 37 establishes the framework for joint liability, supplementing provisions already specified in the Unified VAT Agreement and the VAT Law. This article grants authority to the Implementing Regulations to define additional and specific cases where a third party may be held jointly liable with a primary Taxable Person for tax obligations. It further mandates that these Regulations must explicitly outline the legal procedures and measures that the tax authority is authorised to implement against any person or entity for whom joint liability has been officially determined, ensuring a clear procedural basis for enforcement.