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    <title>Duties and Responsibilities for Arrears Recovery under the Integrated Computerized Commercial Tax System</title>
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    <description>Prescribes an administrative framework for arrears recovery using the department&#039;s RC module: Collection Ameens perform field recovery and deposit duties; Supervisors reconcile RCs, maintain coercive-action records and inspect Ameens; Tax Assessment Officers issue Recovery Certificates via the RC module and pursue enforcement steps; Recovery Officers supervise recovery staff, ensure inter-district RC follow-up, prepare reports and write-off proposals; Nodal and Joint Commissioners coordinate with district/divisional administration, monitor high-value cases, direct coercive measures, and submit periodic consolidated reports to headquarters.</description>
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