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    <description>A Tax Recovery Officer treats the departmental record of an assessee&#039;s tax arrears as a certificate of tax arrears, which may be amended following proceedings under the Code and from which the Officer shall recover the modified amount. The Officer may rectify apparent record mistakes, extend time for payment, or allow instalments under conditions he deems fit, and shall effect recovery by one or more statutory enforcement mechanisms set out in the recovery framework.</description>
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      <description>A Tax Recovery Officer treats the departmental record of an assessee&#039;s tax arrears as a certificate of tax arrears, which may be amended following proceedings under the Code and from which the Officer shall recover the modified amount. The Officer may rectify apparent record mistakes, extend time for payment, or allow instalments under conditions he deems fit, and shall effect recovery by one or more statutory enforcement mechanisms set out in the recovery framework.</description>
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