building and land tax - Late submission by property owner

[complex]

My company (BOI) is running & renting an office in Bangkok. Now the property owner comes along with the information to pay building and land tax backdated starting from 2014. We understand that we are responsible to pay the tax but the property owner is responsible to inform the authorities: "It is the property owner's responsibility to inform the local authorities (Or.Bor.Tor or local municipality) and pay building and land tax before the end of February each year." FYI during the period since 2014 were multiple changes in the ownership of the property. 

 

Is it possible that there is sthg like a "late submission situation forced through the property owners" and we are not committed to pay the tax for the past period anymore? For the present period its of course a different situation. Thx a lot for your opinion.

 

[blackcab]

What date did your initial lease start?

 

Does your lease state that you are responsible for paying the land and building tax (or Par See Rong Ruan as it was previously called)?

[complex]

The lease agreement says "ผู้เช่าจะต้องเป็นผู้รับผิดชอบในการจ่ายภาษีที่ดินและสิ่งปลูกสร้างเอง The Tenant  will responsible for the Building and Land Taxes." We are aware that we have to pay the tax. Our question at them moment is, cause it is the "property owner's responsibility to inform the local authorities (Or.Bor.Tor or local municipality) and pay building and land tax before the end of February each year" is it possible that we are sthg like "free to go" now, cause the property owner failed his yearly obligation?