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Personligt ansvar för skatter


Under grundkursen för blivande styrelseledamöter gick vi igenom många frågor som man bara måste känna till när man skall sitta i en styrelse. Bland annat diskuterade vi frågan om skatter och om de är obetalda vid ett bolags konkurs. Skatter blir alltid kvar och för dem har styrelsen ett personligt betalningsanvar.  Inte ens en styrelseförsäkring kan rädda en från att betala dem.

Skatteverket skickar numera inte ut läget på skattekontot vilket gör att man måste be VD att ta en kopia av skattekontot som man kommer åt genom att logga in på företagets skattekonto på nätet. För att kunna göra detta måste man dock ha bank ID som jag vet att många inte har. Rådet blev därför att om Vdn i bolaget inte vill hitta en rutin för att visa saldot på skattekontot så skall man vara tveksam till att sitta i denna styrelse.

Antal kommentarer: 72

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Personal responsibility for sales tax simply implies that an officer of a firm may be held liable for the company's failure to submit sales tax payments to the IRS. A responsible person can include more than one person.

2022-11-11 03:54:52 - otis

Om du är företrädare för en juridisk person kan du bli personligt betalningsansvarig för i princip alla obetalda skatter och avgifter på den juridiska personens skattekonto. En juridisk person kan vara till exempel ett aktiebolag, en ekonomisk eller ideell förening eller en stiftelse.

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Personal responsibility for sales tax simply implies that an officer of a firm may be held liable for the company's failure to submit sales tax payments to the IRS. A responsible person can include more than one person.

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Det är korrekt att skatter är en prioriterad fordran och inte kan avskrivas vid ett bolags konkurs. Skatteverket har förtur gentemot andra fordringsägare och kan ansöka om utmätning av tillgångar för att täcka obetalda skatter.

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