The subject of the payment order in Tax Enforcement Law is “public receivable”. After the tax/penalty notice is duly served, it may not be subject to litigation within the 30-day litigation period. In this case, the tax and/or penalties subject to the notice are accrued, that is, finalized and then a payment order is issued.
What should be done after the payment order is notified?
The person who has been notified of a “payment order” for any tax debt must pay the debt within 15 days. Or file a lawsuit to the Tax Court within the 15-day period.
What kind of objections can be raised in the lawsuit against the payment order?
Taxpayers may file a lawsuit before the Tax Courts;
– That the tax debt is time-barred,
– That the tax debt has been fully or partially paid or
– They may argue that they do not owe such a debt.
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