An enforcement order is a legal procedure initiated by tax authorities when a taxpayer fails to pay their tax debt within the voluntary payment period. This process consists of three main phases, each with specific deadlines and consequences.

Initial Phase

• Taxpayer receives enforcement notice from Tax Agency
• Payment deadlines:
  • If received 1st-15th: Pay by 20th of same month
  • If received 16th-31st: Pay by 5th of next month
• 10% surcharge applies if paid during initial deadlines
• 20% surcharge applies if payment missed

Processing Phase

• Tax Agency can:
  • Execute existing guarantees
  • Seize assets and rights
  • Collect through public auction, direct award, or competition
• Late payment interest accrues
• Additional costs from collection procedures apply

Termination Phase Three possible outcomes:

1. Full payment of debt (including surcharges and interest)
2. Declaration of insolvency
3. Cancellation of debt through legal means

Important Notes:

• Procedure starts automatically after voluntary payment period
• Interest continues accumulating throughout process
• Tax Agency has authority to seize both movable and immovable property
• Early payment during initial phase offers reduced surcharge benefit

The enforcement procedure serves as the tax authorities' legal mechanism to collect unpaid tax debts, ensuring compliance with tax obligations while providing structured payment opportunities for debtors.

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