The representative of the related person is responsible for declaring of the value added tax that should be paid, including the declaring of the advanced tax, as well as for the timely payment of tax debt.
For unpaid value added tax by the representative of the related person, are responsible all persons of related person. When a person from the related person has unpaid VAT as well as interest for the period before the registration to the related person, the representative and each person of the related person takes the responsibility for paying tax.
For the related persons for VAT, tax period is always a calendar month.
The representative is obligated to submit the VAT tax return, and pay the tax within 25 days after the expiration of the tax period.
