Tax distraint action is the practice of requisitioning people's possessions to sell at auction, so as to pay off outstanding tax debt. The Inland Revenue has the legal power to take this action without a court order, but a specific procedure should be observed to keep inside the rules. For starters, a letter will be sent to the taxpayer in arrears cautioning that distraint action is about to begin. This will be followed by a visit to the debtor's property or premises by a tax man, to be able to assess what resources and possessions of value might be confiscated.
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