After the enforcement sheet has been registered, a case is managed by a specific enforcement officer. Within 5 days the latter sends a debtor a requirement to fulfil the decision voluntarily within 7 days. The 7-day deadline starts from the day the demand has been received by a debtor). In case the liabilities aren't covered voluntarily, a debtor (tax payer) will face the compulsory enforceemnt activities.
A enforcement officer gets to the indicated address, describes and attaches the debtor's property and sends an application to the relevant registration body (enclosed with the Census-Attachment Act) concerning the registration of attachment of the above-mentioned property.
The property is valued within a month's time from attachment and an initial compulsory auction is scheduled within a month from valuation.
A debtor (tax payer) isn't registered in Debtor's Register as far as the Tax Inspection is a secured creditor. A debtor of secured demand isn't registered in Debtor's Register in compliance with the law.
