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| titulo | ARTICLE 151: GARNISHMENT |
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| nombre_clave | Art. 151 |
| contenido | ARTICLE 151: GARNISHMENT
The tax authorities, to make effective a tax credit and the amount of its legal accessories, will require payment to the debtor and, if it does not prove in the act to have done so, they will proceed immediately as follows: --618-Art. 84A-- --618-Art. 84B--
In no case shall the embargo of deposits or insurance proceed, for an amount greater than the updated tax credit, together with its legal accessories, whether the embargo is locked on a single account or on more than one. The foregoing, provided that, prior to the embargo, the tax authority has information on the accounts and balances that exist in them.
Financial institutions or savings and loan companies or investments and securities that have executed the embargo of deposits or insurance referred to in article 155, section I, of this Code --629-Art. 155-- in one or more taxpayer accounts, they must inform the tax authority --618-Art. 84A-- --618-Art. 84B-- that ordered the measure no later than the third day following the date on which it was executed, indicating the number of accounts as well as the total amount that was seized. The tax authority must notify the taxpayer of said embargo --618-Art. 84A-- --618-Art. 84B-- no later than the third day following the one in which he was notified.
In cases where the tax authority is aware that the embargo was made for a greater amount --618-Art. 84A-- --618-Art. 84B-- to that indicated in the second paragraph of this article, it shall order at the latest on the third day following that in which it had learned of the excess embargo, the financial institutions or savings and loan companies or investments and securities that correspond, shall release the corresponding amount. Savings or loan or investment and securities entities or companies must release the amount attach in excess, no later than the third day following the date on which the notification of the tax authority's office takes effect.
The garnishment of real estate, real rights or negotiations of any kind will be registered in the corresponding public registry in response to the nature of the property or rights in question.
When the real estate, real rights, or negotiations fall within the jurisdiction of two or more offices of the corresponding public registry in all of them, the embargo shall be registered.
If the enforceability originates due to the cessation of the extension or the authorization to pay in installments or due to arithmetic error in the declarations, the debtor may make the payment within six business days following the date on which the notification request of the notice becomes effective.
Embargo shall not be carried out in respect of those tax credits that have been challenged in administrative or jurisdictional headquarters and are guaranteed in terms of what is established in the applicable legal provisions. |
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