Limited Şirket Vergi Borçlarının Ödenmesinde Ortakların Sorumluluğu

Performance of types of transactions by the limited liability companies subject to taxation leads them to be held as responsible as a result of execution of formal and pecuniary tax liabilities. However, the performance of the said tax liabilities must be fulfilled by their authorized organs in relation to these companies. In case of non-performance or incomplete performance of tax liabilities, secondary liability is involved. Tax law has regulated the liability practice of limited liability companies in pecuniary and formal tax debts as a special norm. When such special norms are examined, it is seen that partners have important responsibilities in the collection of tax debts that have been accrued on behalf of limited liability companies and have not been paid. In the Law on Collection Procedure of Public Receivables No. 6183, the liabilities of both current and former partners of limited liability companies are stipulated. In the same law, the liabilities of the legal representatives are also regulated. On the other hand, the secondary liability provisions for the collection of tax debt in the Tax Procedure Law No. 213 also cover the partners and legal representatives of limited liability companies. With these regulations, more than one person is included into liability with many norms for tax debts that cannot be collected from limited liability companies. This situation, on the other hand, has led to disputes in practice and the higher judicial boards have made binding jurisprudences on the disputes in question.