Beta Version
Website Last updated:
July 17, 2026
Article 154 outlines the state's power to enforce tax debts. If a tax amount is due but remains unpaid on the specified date, the Authority will initiate 'forced collection'. This is conducted under the administrative enforcement procedures found in the 'System for Collection of Taxes, Fees and Other Amounts Payable to the Units of the Administrative Apparatus of the State'. These powers allow the state to bypass typical court procedures to seize assets or bank balances, ensuring that the government can recover public funds from non-compliant taxpayers efficiently.
Article 154
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.Click here to view details of the free plan and the subscriptions we offer.