Abstract

Changes in law of 7.4.1989 – law on associations (i.e. Journal of Laws of 2017, item 210, as amended) – make it possible to form not only associations but also ordinary associations, which have legal capacity. Thereupon, in tax ordinance there has been an increase of responsibility for a third-party for tax arrears of an association. There are new regulations on responsibility for tax arrears of ordinary associations. The amendment of 25.9.2015, on amending the law on associations and other acts (Journal of Laws, item 1923) pursuant to the article 5 (2), the article 116a of Tax Ordinance has been given new wording. From 20.5.2016, (the date when the amendment took effect) the members of an ordinary association, which did not appoint the board, based on article 116a § 4 of Tax Ordinance they can be made accountable for undischarged taxes of the ordinary association. In case of this category of a third-party, by virtue of the references made in the article 116a § 5 of Tax Ordinance to the article 115 § 2 and 4 of Tax Ordinance, it is possible to claim responsibility also when they are no longer members of an ordinary association. Such a responsibility includes not only tax liabilities of an ordinary association, but also active debts treated in common with tax arrears (article 52 and 52a of Tax Ordinance). The subject of the present article is to present regulation regarding responsibility of a member (members) for tax liabilities of an ordinary association in the light of the amended article 116a of Tax Ordinance.