Article 11-2Secondary Tax Liability of Members of General Partnership Companies, etc.

Where a general partnership company or limited partnership company, or a certified public tax accountant corporation, attorney corporation, registered foreign lawyer corporation, joint corporation of attorneys and registered foreign lawyers, audit corporation, patent attorney corporation, judicial scrivener corporation, certified administrative procedures legal specialist corporation, public consultant on social and labour insurance corporation or land and buildings investigator corporation is delinquent in local government levies, and it is found that the amount to be collected remains insufficient even after carrying out delinquent tax collection procedures on its property, its members (in the case of a limited partnership company and an audit corporation, the unlimited liability members) have secondary tax liability for the local government levies relating to that delinquency. In this case, those members are jointly and severally liable.