Provisional attachment of taxpayer property now covers the period from initiation of tax proceedings until a specified post-order statutory period. The amendment allows the Commissioner, to protect government revenue, to issue a written order provisionally attaching any property, including bank accounts, of a taxable person or specified others where proceedings under the designated tax enforcement chapters are pending, and specifies that such provisional attachment remains effective from initiation of those proceedings until expiry of the prescribed post-order period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional attachment of taxpayer property now covers the period from initiation of tax proceedings until a specified post-order statutory period.
The amendment allows the Commissioner, to protect government revenue, to issue a written order provisionally attaching any property, including bank accounts, of a taxable person or specified others where proceedings under the designated tax enforcement chapters are pending, and specifies that such provisional attachment remains effective from initiation of those proceedings until expiry of the prescribed post-order period.
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