Tax Law Timeline
Understand the flow of tax liability, payment, and enforcement.
Tax Process Timeline
National Basic Tax Law vs. Tax Collection Law
Liability Established
Taxable event occurs (e.g., Earn Income)
Liability Confirmed
Amount is fixed via Return or Assessment
Payment Deadline
Due date for tax payment
Extinguished
Tax is fully paid or expired
National Tax Laws
National Basic Tax Law (Procedure)
Defines the lifecycle of a tax liability: from its establishment (e.g., earning income) to confirmation (filing a return) and eventually extinction (payment or expiration).
National Tax Collection Law (Enforcement)
If tax is not paid by the deadline, the state has the power to enforce collection. This involves a warning (Demand), followed by Seizure of assets, Public Sale, and Distribution of proceeds.
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