Institution > News >

Announcement on the collection of outstanding tax liabilities

The Tax Administration has updated in the official website the full list of taxpayers with outstanding tax liabilities.

The General Directorate of Taxes would like to clarify all taxpayers that the deadline to pay the tax liability (debt), as per the cases, shall be:

  • In case of self-declaration, within 10 days from the date of self-declaration.
  • If the debt has not been appealed, within 30 days from the date of receipt of the notice of assessment
  • Within 30 days of receipt of the notice of assessment, only the tax liability and the late payment interest related to it, even in cases when the taxpayer has appealed the tax debt.

Upon completion of the above procedural deadlines, the system will automatically send to your e-filing a “Notification and request to pay your tax liability”. In case that within 10 days upon receipt of such notification, the taxpayer still continues not to pay his tax debt, the legal measures of forced debt collection will begin against him.

The measures of forced debt collection will be:

I-st step: Order to block the bank accounts, where each bank where the taxpayer hold his accounts is asked to keep the amount of outstanding liability in case of failure to collect the liabilities 10 days upon his notification. 
II-nd step: Mortgage and/or a security burden on the properties 10 days upon issuance of the order to block, in case the liability has not been collected.
III-rd step: Order to seize immovable and movable properties in case the debt has not been collected within 30 days upon imposing the mortgage and/or security burden. 
IV-rth step: Confiscation of property by the Tax Administration in case the debt has not been collected within 15 days from the seizure of property.

The Tax Administration will also send a notification to the Customs Administration, whereby it shall ask the latter to block the customs activity of the taxpayer to the moment of payment of the outstanding liability.

In case of failure to fully pay the tax liability, even after all the above steps have been followed, a notification will be issued immediately after which orders the third parties to proceed with the payment of the tax liability.

Thank you!