Article 154 outlines the state's power to enforce tax debts. If a tax amount is due but remains unpaid on the specified date, the Authority will initiate 'forced collection'. This is conducted under the administrative enforcement procedures found in the 'System for Collection of Taxes, Fees and Other Amounts Payable to the Units of the Administrative Apparatus of the State'. These powers allow the state to bypass typical court procedures to seize assets or bank balances, ensuring that the government can recover public funds from non-compliant taxpayers efficiently.
Part 5 - Tax Assessment and Collection
Chapter 3 - Tax Collection and Refund
Section 2 - Tax Collection
Article 154
[GTL Notes: Forced Collection]
If the tax payable and due is not paid on the specified date, it shall be forcibly collected by following the procedures stipulated for administrative enforcement under the aforementioned System for Collection of Taxes, Fees and the Other Amounts Payable to the Units of the Administrative Apparatus of the State.
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