This paper provides brief discussion about the written tax file memoranda. It talks about the issues under which third part or third partner may or may not be subjected to the taxation. On the other hand it also discuss about the compensation given to the executive under certain circumstances.
Discussion
The scope of the third-party liability covers liability for the taxpayer's tax arrears tax arrears taxpayer assumed by the successor in title, for: uncollected taxes and collected, and unpaid by taxpayers or tax collectors, interest on late payment of tax arrears, deposit not returned within the input ...