There is no joint and several liability for stamp duties and independent fines of the KFD for procedural violations.. If the tax debts arise from a tax audit, responsibility is established on the persons who performed an audit during the audited year.
Joint and several liability of the managers Legal entities such as the President, CEO, Administrator, etc., are charged exclusively for the taxes and fines specifically mentioned in the Law, Income Tax, VAT, ENFIA, withheld and deductible tax.