Provisional attachment secures government revenue by permitting attachment of taxpayer property during specified recovery proceedings. Provisional attachment allows the Commissioner, during specified recovery or investigatory proceedings, to attach any property of the taxable person, ... Summary
Provisional attachment secures government revenue by permitting attachment of taxpayer property during specified recovery proceedings.
Provisional attachment allows the Commissioner, during specified recovery or investigatory proceedings, to attach any property of the taxable person, including bank accounts, by written order when necessary to protect government revenue; such provisional attachment ceases to have effect after the expiry of a period of one year from the date of the order.
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