Who may defer the attachment or sale of a delinquent taxpayer's property, on whose application, and on which of the two stated grounds?
General information · Not legal advice
Material to check
In a practice file, we read the application for deferral, or the internal record showing the tax office acted on its own initiative, the papers establishing the delinquent amount, and the good-faith taxpayer criteria recognised by the Commissioner of the National Tax Agency or the office head's own finding on normal business operation.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the provision as written: the head of the competent tax office may, on the delinquent taxpayer's application or on his own initiative, defer the attachment of property or the sale of attached property arising from compulsory collection, in the manner a Presidential Decree prescribes, where either the taxpayer falls within the good-faith criteria recognised by the Commissioner of the National Tax Agency or the office head finds that deferral will let the taxpayer operate the business normally so that collection of the delinquent amount becomes possible.
Another reading stresses what the provision does not supply: it names neither the good-faith taxpayer criteria nor the manner a Presidential Decree prescribes, and both the deferral and, under the second paragraph, the release of an already-imposed attachment are powers the office head may exercise where he considers release necessary, not steps the provision requires.
Your judgment
Which of the two grounds does this file actually support, and what could show the office head that deferral will make the delinquent amount collectable?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to add or merge a ground, or if the good-faith taxpayer criteria issued by the National Tax Agency set out in detail who falls within the first item.