Provisional attachment to protect revenue: Commissioner may attach taxpayer property temporarily to safeguard tax recovery. The Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during the pendency of specified ... Summary
Provisional attachment to protect revenue: Commissioner may attach taxpayer property temporarily to safeguard tax recovery.
The Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during the pendency of specified assessment, adjudication or recovery proceedings if necessary to protect Government revenue; such provisional attachment shall cease to have effect after the expiry of one year from the date of the order.
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