If necessary, tax collection, and in order to ensure payment of any property damage commonly used seizure of property which is the limitation of the right of ownership.Seizure of property imposes a prosecutor tax or customs authorities.
arrest of the mortgaged property used to ensure the possible confiscation of property, a civil action, as well as taxes, penalties, and other mandatory payments.The arrest may be subjected to any property, except for necessities.This property may be left in the custody of the owner, and can be deposited with a third party.
Seizure of property shall be imposed in the event of default by the taxpayer-organization in certain terms the obligation to pay fines, penalties, taxes, and if there are grounds for believing that the person take or may take measures to hide assets or to hide itself.Arrest impose on the amount of assets sufficient to repay the debt.After repayment of the debt, the arrest of the property is removed.It can not seize property PI as a sanction only applies to organizations.
arrest the debtor's property may be either partial or complete.Under full detention meant a limitation of the rights to the property in which the person has no right to dispose of this property, and possession and use with the permission and under the supervision of customs and tax authority.Partial arrest the owner may possess, use, and even dispose of property, but with the permission and under the supervision of customs and tax authority.Arrest may impose on all property owned by the taxpayer organization.The decision to arrest and place of subsequent storage of the property taken by the head (deputy) of the customs or tax authority, and it must be expressed in the form of a resolution.Seizure of property is carried out in the presence of witnesses.It may also include a representative of the taxpayer's organization specialist.Before his arrest, officials who conducted them, placing the taxpayer organization ruling on seizure of property, as well as documents that confirm the authority.Then all present people aware of their rights and responsibilities.After that, the inventory of the property indicating the number, name, individual features, value.All the information about this property recorded in the minutes, either attached to his inventory.Concepts present during the arrest, presented all the property, which is described.Not allowed the seizure of property at night.It carried out only in case of urgency.
alienation of property, which is detained, his concealment and embezzlement are not allowed.In this case, the offender can be brought to justice in accordance with the law.
After the cancellation of the decision on seizure of property in up to five days Customs or tax authority sends a notice to the taxpayer.
debtor property which the arrest has the right to specify the property, which he asks to collect in the first place.Priority is determined by the collection officer performing the arrest.The debtor is required to provide information which is located in his own property, bank accounts and other organizations.If the information is not provided, they are requested from the tax authorities, banks and other credit institutions, based on the amount of debt.The tax authorities, banks and other credit institutions to provide information for up to seven days after receipt of the request.
