This aims to determine the consequences, ways to manage tax debt in order to facilitate the tax debt collection process more efficiently, effectively and efficiently.

This Parkas applies to taxpayers.

For the purpose of this post he words “Debt cane to all kinds of taxes and duties that the taxpayer did not go to due date to pay. Debt or extra citizen and late interest.

The term “chief” refers to a phenomenon or event that occurs unknowingly, unpredictably, and can be overcome, such as natural disasters (floods, wars, riots, fires, or catastrophic disasters).

Tax liabilities arising from serious negligence, tax evasion or obstruction of the implementation of tax provisions of the taxpayer, including delays in filing and paying taxes or adjusting tax returns that lead to tax payments.

Findings of taxpayers’ shortcomings through tax audits, including audits of documents, audits of the full range of audits, and investigations into tax offenses. 2- In case of T-tax liability as stated in paragraph A of paragraph 1 of this article, the tax administration shall issue.

Certificate of receipt of tax return to the taxpayer in which the letter states :

Taxes, surcharges and late interest, if any tax liabilities as stated in paragraph 2 of paragraph 1 of this article shall be issued by the tax administration.

The tax return notification letter to the taxpayer, which contains the tax, additional tax and late interest.

In case the taxpayer complains about the tax determination as stated in paragraph 2 of this article, the tax administration or the tax assessment unit shall review and make a new decision on its tax determination.