Identifies liable persons and provides for joint liability where more than one person is responsible.
What should you do now?Identify all liable persons and track full discharge of the tax.
What does this Article provide?
Identifies liable persons and provides for joint liability where more than one person is responsible.
This is a verified plain-language summary. The binding full text remains in the official Regulations file linked below.
What does the Article mean in plain language?
More than one person may be jointly liable; responsibility continues until the tax is fully discharged.
Start here before determining the value or the person liable to pay.
Identify all liable persons and track full discharge of the tax.
How can this rule appear in practice?
An agreement allocating cost between sender and recipient does not by itself change statutory liability to the authority.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Treating a private agreement as eliminating joint liability.
Related Articles
Production, import and storage guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Identify all liable persons and track full discharge of the tax.