Preliminary collateral(security) under Fiscal control

16 February 2016

1. Preliminary collateral (security) under fiscal control by a public enforcement agent – imposing preliminary collateral (security) measures pursuant to Art. 121a, Para. 1 of the Tax and Social Security Procedure Code (TSSPC) on the property of the recipient of the goods, said measures amounting to at least 30 % of the market value of the goods, on the grounds of Art. 121a, Para. 1 and/or 2 of the same Code.

Pursuant to Art. 121a, Para. 1 of TSSPC, when exercising fiscal control on movement of goods of high fiscal risk, the revenue official may request the public enforcement agent to impose immediately preliminary collateral (security) measures on the property of the recipient of the goods in order to secure the tax claims which would arise, the amount of such measures being at least 30 % of the market value of the goods, in the following cases:

Pursuant to Art. 121a, Para. 2 of TSSPC, the preliminary collateral (security) measures under Para. 1 may also be imposed (by a public enforcement agent) where the revenue official establishes that in case of a subsequent disposal of the goods the collection of the taxes due would be impossible or significantly impeded.

The preliminary collateral (security) measures under Art. 121a, Para. 1 of TSSPC shall be imposed in accordance with the procedure of Art. 195 of TSSPC, by an order issued by the public enforcement agent, and shall be appealed in accordance with the procedure of Art. 197 of TSSPC.

The imposed preliminary collateral (security) measures shall have duration of 6 months. Within this period the duration may be prolonged by means of collateral (security) measures of the same type imposed on the same property pursuant to the procedure of Art. 121 or 195 of TSSPC.

2. Preliminary collateral (security) under fiscal control by the revenue officials – undertaking actions pursuant to Art. 40 of TSSPC for securing evidence and determining collateral (security) amounting to 30 % of the market value of the goods, on the grounds of Art. 121a, Para. 3 of the same Code.

In accordance with Art. 121a, Para. 3 of TSSPC, in the cases under Art. 121a, Para. 1 and 2, namely:

the revenue official shall undertake actions pursuant to Art. 40 of TSSPC for securing evidence for a period of up to 72 hours without court authorization, where the goods and the relevant documentation shall be seized, and determines collateral (security) amounting to 30 % of the market value of the goods. In this case, the prohibition on disposal pursuant to Art. 13, Para. 3, Item 4 shall remain in force, and the goods shall be released after provision of collateral (security) in cash or of an unconditional and irrevocable bank guarantee for a period of not less than 6 months, amounting to 30 % of the market value of the goods and after payment of the costs for their seizure and storage. In case the collateral (security) is not provided within 72 hours from the goods’ seizure, and for perishable goods – within 24 hours, the goods shall be deemed abandoned to the State. These circumstances shall be described in a protocol on the type and the quantity of the goods abandoned to the State, and in the Fiscal Control register.

REMEMBER! Preliminary collateral (security) under fiscal control may be exercised by:

The cases where a public enforcement agent and/or a revenue official proceeds with preliminary collateral (security) during fiscal control (in its own right) are regulated exhaustively in Art. 121a, Para. 1, Item 1 - 4 and Para. 2 of TSSPC.

In the fiscal control cases where the recipient/buyer of the goods violates the prohibition under Art. 3, second sentence, and under Art.13, Para. 3, Item 4 of TSSPC (the recipient/buyer is obliged not to dispose of the goods until the goods have been received/unloaded, except in cases where the revenue official has been provided with collateral (security) in cash or with an unconditional and irrevocable bank guarantee for a period of not less than 6 months, amounting to 30 % of the market value of the goods), said disposal shall be invalid in relation to the state. 

Created on: 16.02.2016
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