When requested in writing by the Tax Administration, all ministries, authorities, public bodies, companies, societies, individual firms, any natural person and others as specified by the Executive Rules and Regulations shall remits the due tax and penalties to the Tax Administration as a reduction from the retention money related to companies as well as all the current securities and financial guarantees.

The mentioned authorities in the previous paragraph have to provide amounts mentioned before and any information required by the Tax Administration in order to implement the Income Tax Decree, in the violation of this Article the violator is responsible for the payments of tax payer's debts.

In the event of breach by ministries, authorities, public bodies, companies, societies, individual firms, any natural person and others as specified by the Executive Rules and Regulations on retention and remittance in accordance with the provision of Article 37 and first paragraph of this Article, the breaching party shall be liable for paying the tax debt payable by the incorporated body.