If the taxpayer fails to pay the tax due or makes a manifestly insufficient payment despite a prior reminder, the FTA initiates debt collection proceedings for the tax due.
- The debt is collected by attachment.
- Once debt collection proceedings have been initiated, no further deadline extensions can be granted.
- The FTA is responsible for the removal of any legal objections in the injunction and appeal procedures.
- After execution of the attachment, the taxpayer can be granted a postponement by the debt enforcement office and the tax debt can be paid in instalments.