Whose arrears may a competent tax office head collect by a payment notice, and what must that notice state and whom must it reach?
General information · Not legal advice
Material to check
In a practice file of this kind, we read the copy of the payment notice itself, to see which particulars of the provision it sets out and to whom it was issued, together with the papers showing the basis on which the recipient bears a second tax liability, stands as a guarantor, or carries a liability for payment in kind under the Framework Act on National Taxes and the tax laws.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the provision as an obligation of the competent tax office head: where that head collects a taxpayer's arrears from a second tax liability obligor, a guarantor, or a person bearing a liability for payment in kind, the head must issue a payment notice to that person, stating the tax period, kind of tax, amount, basis of computation, a payment period set within the range the provision allows from the date of the notice, place of payment, the amount to be collected from that person and its basis, together with other necessary matters.
Another reading stresses that the provision only requires the notice to set out the amount to be collected from the second liability obligor and its computational basis, and says nothing about how that amount is to be worked out, so the file must show where that computation came from if it is to be tested.
Your judgment
Where the notice states an amount to be collected from a guarantor, what in the file shows how that amount was computed?
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 change who receives a payment notice or what the notice must state, or if a court decision determines what a computational basis for the amount collected from a second liability obligor must show.