The orders will have the force of enforcement documents, and recovery will be directed at payment/bank accounts if the individual holds any (subject to certain exceptions). This provision is included in the draft budget and tax policy for 2027.
The procedure for issuing collection orders will be similar to that provided for in Article 197 of the Tax Code. That is to say, they may be issued from the day following the date on which the debt arose or the date on which the arrears were discovered. A collection order from the State Tax Service must be executed within 24 hours of its receipt.
Under the Enforcement Code, the document will be sent to the organisation where the individual works or receives remuneration, a pension, a scholarship or other income, with a requirement to deduct the amounts specified therein.
As previously reported by Logos Press, businesses may avoid having their accounts frozen due to tax debts if these arose through the fault of the state. This is an exception to the general rule, which currently applies in cases where the State Tax Service issues collection orders and suspends transactions on companies’ accounts.
Follow our updates
Have information for the newsroom? Share it with Logos-Press
Comments
0No comments yet. You can start the conversation.
Comments are open to readers with a Logos Press account.
Sign in to comment