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Part 1  >  Section 4  >  Chapter 11. METHODS OF ENFORCEMENT OF OBLIGATIONS RELATING TO PAYMENT OF TAXES AND FEES


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ARTICLE 75. (4)  [Continuation]

6. Collection of penalty interest may be [one] enforced from the taxpayer's bank account or from the taxpayer's other [two] property in the manner prescribed by Articles 46 - 48 [three] of this Code. Enforced collection of penalties from organizations [four] and individual businessmen shall be effected in the procedure [five] provided for by Articles 46 and 47 of this Code, [six] while from natural persons who are not [seven] individual businessmen it shall be done [eight] in the procedure provided for by Article 48 of this Code. [nine] Compulsory collection of penalties from organisations and individual businessmen [ten] in the instances provided for by Subitems from 1 to 3 of Item [one] 2 of Article 45 of this Code shall [two] be effected in the judicial procedure.

7. The rules [three] provided for by this Article shall likewise extend [four] to payers of fees and tax agents.


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Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace

   




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