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Failure to remit these funds and acquire a piece 22 Clearance Certification will cause the landlord and/or agent becoming personally answerable for the amount of RST owing by the tenant under the RSTA.
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If your tenant's products are distributed or offered for under the truthful sector price, the ministry might hold the landlord/agent accountable for the total RST trust declare.
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Beneath part forty three of the RSTA, in the event that an organization fails to gather or remit the applicable RST, the directors on the Company may be held jointly and severally liable Using the Company for your tax owing and any associated interest or penalties. These legal responsibility occurs in which a director won't exercise the diploma of care, diligence and ability to stop the failure that a reasonably prudent person might have exercised in similar conditions.
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