Agent and principal joint liability makes both responsible for tax when an agent supplies or receives taxable goods. Where an agent supplies or receives taxable goods on behalf of his principal, the agent and the principal are jointly and severally liable for the tax ... Summary
Agent and principal joint liability makes both responsible for tax when an agent supplies or receives taxable goods.
Where an agent supplies or receives taxable goods on behalf of his principal, the agent and the principal are jointly and severally liable for the tax payable, permitting enforcement of the tax obligation against either party irrespective of their private arrangements.
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