The enterprise is responsible for timely and accurate reporting of direct and indirect taxes. The reporting work can be demanding and many choose to leave these obligations to hired support personnel, for example an accountant. However, the enterprise is still responsible for ensuring that payments and reporting are correct, even if professionals are hired to do the reporting.
In any case, it is the enterprise that is responsible for ensuring that payments and reporting are correct.
These pages describe some of the things you should know about the requirements and rules for own tax withholdings, for handling taxes for employees and for the VAT area.