GTL Summary:

Article 27 imposes joint responsibility for the payment of taxes and financial penalties. Any person who deliberately participates in a violation of the Law is held jointly liable with the taxpayer or the responsible manager. This liability extends specifically to transferors and transferees, partners in partnerships, and representatives or agents of non-resident persons. By making multiple parties liable for the same debt, the provision ensures that the General Tax Authority has wider recourse to recover funds, particularly in complex business structures or transactions involving non-residents where the primary taxpayer may be difficult to reach.