To collect a national tax before the payment deadline, what ground must exist and what new deadline must be given to the taxpayer?
General information · Not legal advice
Material to check
In a practice file on the National Tax Collection Act we read the payment notice and the deadline it sets, the record of the original payment deadline for the same tax, the papers showing that the tax liability had been determined, and which listed ground the office relies on.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading holds that the head of the tax office may collect "before the payment deadline" only a tax whose liability is already determined, and only on one of these grounds: arrears enforcement, compulsory execution or auction, bankruptcy adjudication, suspension of dealings at a bill exchange, a dissolved corporation, evasion, or no tax manager with no domestic address or residence; it must notify the taxpayer of payment, setting a period "shorter than the original deadline".
A second reading notes the provision fixes no minimum length for the shortened period and no form for the notice, so a file showing a notice period that is not shorter than the original, or a ground asserted after the notice was issued, raises questions this provision does not answer.
Your judgment
If the notified period is not shorter than the original deadline, what in the file could show whether the collection may still stand?
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 set a minimum shortened period or to change the listed grounds, or if a court decides what follows where the notified period does not shorten the original deadline.