accordance with Article. 26 of the Law of 13.10.1998 on Social Insurance System Department has the right to request the assumption of the Land Register for the estate of the debtor in arrears with payment of duty from premiums even if the debtor is a state organizational unit is not a budget unit.
Issued by Department documents certifying the claims relating to contributions and the amounts are based on an entry in the Land Register of a mortgage real estate owned by the debtor. If the property does not have a land register, the security is done by submitting the documents to a set of documents.
To protect your outstanding contributions to ZUS eligible mortgages forced on all property of the debtor. The compulsory mortgage is delivered to the decision to determine the amount of your outstanding contributions, the liability of a third person or a legal successor liability.
The compulsory mortgage beyond the debtor's property may be:
1) the fractional part of the property if it constitutes part of the debtor,
2) the property is the subject of total joint ownership of the debtor and his wife,
3) the property is the subject of joint ownership of the company total civilian or fractional part of the property constituting part of the company civilian - where the debtor is a company.
The compulsory mortgage is also
1) lease, including buildings and other facilities located on a used area, owned by perpetual,
2) cooperative ownership right to residential premises,
3) cooperative right to commercial premises,
4) the right to a detached house in a housing association (the right to housing in house built by a housing association to transfer its ownership to the member cooperatives),
5) debt secured by a mortgage.
forced to mortgage the above apply , the provisions of a mortgage on the property.
The mortgage for the Department, the provisions of the Law - Tax Law, the compulsory mortgage.
accordance with Article. Tax Ordinance 1936, in conjunction. Article. Paragraph 26. 4 of the Law on Compulsory sus mortgage is effective as against each time the owner of mortgages and it is entitled to preference before to secure mortgages or other charges , standards that not apply if the subject mortgage forced established to protect outstanding contributions is burdened with mortgages for collateral for a bank loan , as well as in situations where the claim of such a loan has been disposed of to a securitization fund within the meaning of provisions on investment, in this case to decide the order of priority to satisfy requests for records.
accordance with the prevailing view out of the mortgage law established by decisions of the Department was notified by a mortgage capped enforced in accordance with Article. 111 in conjunction. Article. Law of 110. July 6, 1982 year, the Land and Mortgage. The basis forced to mortgage the ordinary is only enforceable in accordance with Article. 109 above the law.
accordance with Article. 27 of the Law on social insurance contributions receivable are secured by statutory law, a lien on all property of the debtor and on which the aggregate ownership of the debtor and his wife's movables, and transferable property rights. For a pledge of, the provisions of the Act - The Tax, the tax liens. Entry of the above pledges made in the register of pledges Treasury conducted on the basis of Article. Act 1943 - Tax Ordinance.
accordance with Article. 43 and 44 of the Tax Code:
tax liens registers are carried out by the heads of tax offices. Pledge Central Register maintained by the Treasury minister responsible for public finance.
tax lien entry in the register is made on the basis of which was notified of the decision:
1) fixing the amount of tax liability;
2) determining the amount of the obligation tax;
3) determining the level of interest for late payment;
4) the tax liability of the payer or collector;
5) of the tax liability of a third party;
6) to liability of the heir;
7) determining the amount of tax refund.
For tax liabilities arising in the manner prescribed in Article. 21 § 1, paragraph 1 (tax liability arises from the date of the occurrence to which the tax law involves the creation of such an undertaking - such obligations are outstanding contributions) registered in the tax lien is also a statement if it is shown in the tax liability has not been performed. The entry tax lien may not be made earlier than 14 days after the due date of the expiry of a tax liability.
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| * OFFICE ASSISTANT TAX ACCOUNTING Tel: (061) 86-888-05 |
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