A notification is a legal document from the tax authorities sent to the taxpayer about the need for timely fulfillment of tax obligations, payment of taxes and social payments. The notification is considered delivered from the moment it is received through the Taxpayer's Office, through the postal service, or on purpose.
In case of formation of a tax debt on a personal account, the tax authority sends a notification to the taxpayer within 5 working days. If taxes are not paid on time, a penalty is charged for each day of delay.
Debt collection in respect of legal entities and sole proprietors
If the debt remains outstanding and exceeds 6 MCI, the spending operations of bank accounts for taxpayers are suspended.:
The suspension of cash-out transactions and restrictions on the disposal of the taxpayer's property are also applied. In case of non-payment or incomplete payment of arrears, the tax authority collects the tax arrears on a compulsory basis. The amount is collected on the basis of a collection order.
If there are insufficient funds in the bank accounts of legal entities and sole proprietors, penalties apply to debtors' funds or through the sale of taxpayer's property.
Debt collection in respect of individuals faces
If an individual who is not an individual entrepreneur or a person engaged in private practice does not pay tax within 30 business days after receiving the notification of tax arrears, and the debt exceeds 1 MCI, the tax authority issues a tax order. Then he sends this order to an individual no later than 5 working days through the Taxpayer's Office.
If the debt is not repaid after receiving the order, the tax authority sends this order for enforcement to the justice authorities or to the regional chamber of private bailiffs within 5 working days.