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What measures does the tax authority take when a tax debt is not paid?
What measures does the tax authority take when a tax debt is not paid?
If the taxes calculated and declared by the taxpayer are not paid within 5 days, and no complaint is filed by the taxpayer with the court or with the authority (institution) designated by the relevant executive authority within 30 calendar days from the date the notice on the taxes, interest, and financial sanctions calculated by the tax authority is received, then—based on the relevant court decision or the decision of the designated authority (institution), or with the written consent of the taxpayer—a notice shall be sent to the taxpayer requiring the payment of the calculated or recalculated taxes, interest, and applied financial sanctions within 5 days, in accordance with the provisions of the Tax Code.
Except for the cases specified in Articles 65.2.1.1 and 65.2.1.4 of the Tax Code, in other cases, for taxes, interest, and financial sanctions calculated or recalculated by the tax authority, the tax authority shall issue an enforcement order to the credit or electronic money institution, or to a person conducting banking operations, to freeze funds in the taxpayer’s current or other accounts (in national or foreign currency) in an amount equal to 105% of the debt. In this case, payment instructions issued by the taxpayer for amounts exceeding the frozen funds shall be executed by the credit or electronic money institutions, or persons conducting banking operations.
If the taxes calculated and declared by the taxpayer are not paid within 5 days, and no complaint is filed by the taxpayer with the court or with the authority (institution) designated by the relevant executive authority within 30 calendar days from the date the notice on the taxes, interest, and financial sanctions calculated by the tax authority is received, then—based on the relevant court decision or the decision of the designated authority (institution), or with the written consent of the taxpayer—a notice shall be sent to the taxpayer requiring the payment of the calculated or recalculated taxes, interest, and applied financial sanctions within 5 days, in accordance with the provisions of the Tax Code.
Except for the cases specified in Articles 65.2.1.1 and 65.2.1.4 of the Tax Code, in other cases, for taxes, interest, and financial sanctions calculated or recalculated by the tax authority, the tax authority shall issue an enforcement order to the credit or electronic money institution, or to a person conducting banking operations, to freeze funds in the taxpayer’s current or other accounts (in national or foreign currency) in an amount equal to 105% of the debt. In this case, payment instructions issued by the taxpayer for amounts exceeding the frozen funds shall be executed by the credit or electronic money institutions, or persons conducting banking operations.