Cabinet Decision No. 39 of 2019, Article 70, clarifies tax liability during corporate restructuring. In a merger, the surviving company inherits all tax obligations of the merged entities. In cases of division, the resulting companies are liable for the original company's prior tax obligations, limited to the value of the assets they received. This ensures that corporate changes like mergers or demergers do not result in the evasion of tax liabilities, maintaining the State's right to collect taxes accrued before the restructuring was completed.