Federal laws of December 28, 2020 No. 488-FZ and of November 30, 2016 No. 401-FZ excited business owners, directors, financial directors and chief accountants. Liability with all your personal property for tax violations even after the organization is excluded from the Unified State Register of Legal Entities is a serious threat. If the business owner and director carry out entrepreneurial activities at their own risk, then accountants and financial directors do so for a salary. A pressing question arose: “Who is responsible for what and to what extent and how to avoid responsibility?”
Director's responsibility
The most obvious responsibility is the general director, who is at the same time the sole founder and chief accountant. If tax claims arise and it is impossible to satisfy them with funds or property of the organization, subsidiary liability in the amount of arrears will fall on the shoulders of the businessman.
