Section 34
Liability of directors, etc.
(a)
the directors of the company;
(b)
the compliance officer who is appointed amongst the partners of the limited liability partnership or if no compliance officer is appointed as such, any one or all of the partners of the limited liability partnership;
Sales Tax 49
(c)
the partners of the firm;
(d)
the office-bearers of the society; or
(e)
the persons responsible for the management of the body of persons, as the case may be, shall together with the company, limited liability partnership, firm, society or other body of persons be jointly and severally liable for the sales tax, surcharge, penalty, fee or other money.
(2)
In relation to a company that is being wound up, the directors of the company shall only be liable where the assets of the company are insufficient to meet the amount due, after paying any sum having priority under the Companies Act 2016 [Act 777] in relation to the application of the assets of the company in the winding-up over the sales tax, surcharge, penalty, fee or other money.