Tax recovery jurisdiction can be transferred to another officer to ensure or expedite collection of outstanding arrears.

Determines which Tax Recovery Officer may effect recovery-namely the officer within whose jurisdiction the assessee carries on business, has principal place of business, resides, or where any movable or immovable property is situated, or an officer assigned jurisdiction-and allows the sending of a prescribed certificate to another officer to assume jurisdiction where the original officer cannot fully recover or deems transfer necessary to expedite or secure recovery, with the receiving officer then proceeding to recover the specified arrears under the recovery provisions.

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