Late payment or default individuals

Are you unable to pay your taxes in a single payment? Contact the Tax and Customs Administration as soon as possible to determine whether you qualify for a payment plan.

What happens if you do not pay your assessment?

What if you fail to pay your assessment (in full) and no settlement or suspension has been granted? We will take the measures required to ensure that the amount due will be paid. You must also pay a collection interest (6%) after the latest payment date.

You will first receive summons. If you fail to provide payment after the summons, an enforcement order will be served to you or your address. The service is the delivery of an original deed (a writ) or a copy thereof by the tax enforcement officer. This involves costs.

If you still fail to pay the amount due, the tax enforcement officer can levy attachment on your assets. The levying of an attachment also involves costs.

He can subsequently sell your belongings. We will settle the proceeds of this sale with the tax debt.

What can you do to prevent collection measures?

If you are unable to pay an assessment, contact the Tax and Customs Administration, Collection Department, as soon as possible.

You can request a suspension of payments. Your request will be handled and you will be informed whether you qualify.

You may also be owed an amount, such as a tax refund for a preceding year. This amount can be settled with a tax debt. If your refund exceeds the amount of your tax debt, you will receive the remainder.