For a jointly-owned property, the manager thereof shall be the taxpayer. In the event where no manager is appointed to a jointly-owned property, each of the co-owners thereof shall pay the taxes for his/her own portion of such jointly-owned property he/she owns respectively. If the property is collectively owned by a joint ownership, all the collective joint-owners shall be collectively regarded as the taxpayer.

(Deleted)

During the process of liquidation upon the dissolution of a juristic person, a partnership or a non-juristic person organization, the liquidator shall, prior to the distribution of residual assets, pay in full the outstanding taxes in the order of payment as specified under the applicable acts.
In the event where the liquidator acts contrary to the provisions of the preceding Paragraph, the liquidator shall pay the outstanding taxes.

Upon the death of a taxpayer, the will executor, heir(s), beneficiary (beneficiaries) or the estate administrator may divide the estate or deliver the gift property, if any, only after having paid all outstanding taxes in the order of payment specified under the applicable acts.
In the event that the will executor, heir(s), beneficiary (beneficiaries) or the estate administrator acts contrary to the provisions of the preceding Paragraph, he/she shall pay in full the outstanding taxes.

Where a profit-seeking enterprise ceases to exist after a merger, the surviving or newly incorporated profit-seeking enterprise shall pay in full the taxes originally payable by the dissolved enterprise prior to the merger.