Article 42 - Settlement of Tax and Administrative Penalties in Special Cases

In cases of death, Payable Tax shall be settled as follows:

1. For Payable Tax due from a natural Person prior to the date of death, settlement shall be made from the value of the elements of the estate or income arising thereof prior to distribution among the heirs or legatees.

2. If it transpires after the distribution of the estate that there is Payable Tax still outstanding, recourse shall be had against the heirs and legatees for settlement of such outstanding tax each to the extent of their share in the estate, unless a clearance certificate has been obtained from the Authority for the estate representative or any of the heirs.

Payable Tax and Administrative Penalties due from a Taxable Person lacking capacity, incapacitated or who is absent or missing, or of unknown place of residence, or the like, shall be settled by their Legal Representative from the funds and assets of the Taxable Person, taking into account the applicable legislations.