Disposition of national tax arrears
The disposition of national tax arrears is an administrative compulsory collection of national taxes in the case of not paying the national tax due. It belongs to a kind of forced enforcement procedure by nature and is prescribed in the National Tax Collection Act. The taxation imposed by local governments and others The enforcement of bonds in the public law is often based on the example of disposition of national tax dismissal. Therefore, the National Tax Collection Act has the meaning of the general law on the enforcement of monetary bonds in the public law. Although the actuality of the procedure is constituted of three steps such as forcible seizure, sale and liquidation, as in the case of civil enforcement, compared to the compulsory enforcement of civil affairs in that the judicial officer enforces administrative disposition based on the executive name Simplified and expedited.