Who carries out compulsory collection against a delinquent taxpayer, and what does that collection include and depend on?
General information · Not legal advice
Material to check
In the practice file, the notice of demand for payment or the notice of collection before the payment deadline, and the proof of service showing when the designated deadline began, establish the trigger. The delinquent ledger and any designation bearing on the period and amount of arrears show which body may act.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading states the whole chain: where the taxpayer has received a demand for payment or a notice of collection before the payment deadline and has not paid the national tax or arrears in full by the designated deadline, the competent tax office head carries out compulsory collection, with the regional national tax office director included where a Presidential Decree designates the delinquent taxpayer with the period and amount of arrears in mind.
Another reading treats the parenthetical as a limit on the actor: the provision sets no arrears period or amount of its own, so which files rest with the regional director depends on the Presidential Decree, and the collection it authorises reaches only national tax and arrears through the seizure, sale or recovery and liquidation steps it names, saying nothing about relief against that collection.
Your judgment
If the arrears sit near the line the Presidential Decree draws, what in the practice file shows which body properly carried out the collection?
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 may carry out compulsory collection or which steps that collection includes, or if a decision clarifies which body acts where the notice of collection before the payment deadline was used.