Which official must lift a request made for collecting tax arrears, and on what grounds may that request be lifted?
General information · Not legal advice
Material to check
In a practice file we read the record of the arrears referred for collection and the agency that received the request, the papers showing payment or set-off, and any decision cancelling the national tax, since each is a way the payment duty may end.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading states the provision as written: where the payment duty for the arrears that were the subject of a collection request has been extinguished by payment, set-off, cancellation of the national tax, or another reason, the head of the competent tax office must lift the request, and must notify the agency that received it.
Another reading marks the limits: the provision assigns the duty only to the head of the competent tax office and reaches only the referred arrears, and it leaves open what counts as another reason, who establishes that the payment duty has ended, and when the notification must reach the receiving agency.
Your judgment
When the payment duty ends for a reason other than payment, set-off or cancellation, what in the file could show that reason to the agency holding the request?
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 fix a time for the notification or to name further grounds, or if a decision explains when the payment duty for referred arrears is treated as extinguished.