Chapter 14: Recovery of Outstanding Taxes

75. Issuance of Seizure or Attachment Orders

For recovering outstanding taxes, the Debt Recovery Officer (DRO) may issue orders to attach immovable property or seize movable property of a defaulting taxpayer by:

• Delivering to the taxpayer, their representative, or receiver;
• Sending by registered mail to the taxpayer’s known address;
• Sending via email or fax;
• Posting at the taxpayer’s residence or known address;
• Publishing in one or more national newspapers; or
• Posting on the notice board of the DRO office.

76. Non-cooperation or Obstruction

If the taxpayer obstructs locking premises, seizure, or attachment, or attempts to remove locks, the DRO may take action under Section 74 of the Civil Procedure Code, 1908.

77. Recovery of Interest, Costs, and Charges

Interest, expenses, fees, or charges incurred for recovering outstanding taxes are recoverable from the taxpayer.

78. Exempt Property

Property that cannot be attached or seized under Section 60 of the Civil Procedure Code, 1908, shall not be attached or seized under Section 95(5)(f).

79. Stay of Decree

1. For implementation of Section 95(5)(f), the DRO may request the civil court to stay execution of a decree related to payment or sale of mortgaged property using Form "Mushak-14.12" until:
   • The certificate issued by the DRO is withdrawn; or
   • The taxpayer or DRO applies to the court for execution.
2. After receiving the application under (1)(b), the court shall decide according to the Civil Procedure Code, 1908.

80. Attachment of Employee Salaries

If the defaulting taxpayer is an employee, the DRO may attach their full salary or part of it.

81. Seizure of Shares or Negotiable Instruments

The DRO may seize any shares or negotiable instruments of the defaulting taxpayer.

82. Attachment/Seizure of Assets under Bank or Official Custody

If the taxpayer’s assets are under a bank or official custody, the DRO may attach or seize them.

83. Jointly Owned Property

If the taxpayer has joint ownership, the DRO may attach or seize their share of the property under bank or official custody.

84. Preparation of Property List

Before seizure or attachment, the DRO shall prepare a list of property in Form "Mushak-12.3".

85. Timing of Seizure or Attachment

Seizure or attachment of immovable or movable property shall occur between sunrise and sunset.

86. Limit of Seizure or Attachment

Seizure/attachment shall be proportional, sufficient to recover the full amount stated in the issued certificate via Form "Mushak-14.1".

87. Access to Property

To execute seizure/attachment, the DRO may enter any locked property using all possible means.

88. Assistance from Police or Officials

1. The DRO may seek assistance from officials under Rule 82.
2. For security, members of Bangladesh Ansar may be deployed at the property.

89. Procedure for Objections

1. If a person claims that attached/seized property is not linked to the issued certificate, the DRO may verify the claim. If it seems frivolous or submitted for delay, the application shall be recorded and the applicant notified.
2. The applicant must provide proof that, on the certificate or attachment date:
   • For movable property, on the date of certificate issuance;
   • For immovable property, on the date of attachment order;
   • they had rights or possession of the property.
3. If verified, the DRO may halt the sale process.
4. If confirmed, the DRO shall proportionally release or cancel seizure/attachment.
5. Fair hearing must be provided to the applicant and, if applicable, the taxpayer.

90. Sale of Attached/Seized Property

1. The DRO may sell attached immovable or seized movable property in public auction.
2. Sale and allocation of proceeds shall follow Section 100 and Section 201 of the Customs Act, 1969.
3. The DRO shall issue a sale certificate in Form "Mushak-14.13".

91. Withdrawal of Certificate after Recovery

Once all tax, interest, costs, and charges are recovered, the DRO shall withdraw the certificate in Form "Mushak-14.14".

92. Acceptance of Security from Custodian

1. The DRO may accept suitable security from the taxpayer’s custodian for a period not exceeding one year.
2. If full recovery is not made, Section 95(5) provisions apply to the taxpayer and custodian.

93. Payment via Receiver

The receiver shall deposit recovered tax into the relevant government treasury account and notify the DRO along with a copy of the treasury challan.

94. Installment Payment of Tax

1. The Commissioner may determine the number of installments for repayment on the taxpayer’s written application, subject to Section 106(2).
2. At least 10% of total outstanding tax must be paid before requesting installments.

Chapter 15: Forms, Notices, and Record Keeping

95. Maintenance of Records and Accounts

1. Registered or listed persons must maintain records and accounts at their registered premises organized by financial year, ensuring easy inspection and preservation.
2. Electronic data must be securely stored and easily accessible.