Seizure even without the determination of the tax credit or the verification of enforceability, by which the person concerned is in a state of absence of defence; cause great uncertainty and legal uncertainty for the taxpayer, since it is not clear how much or how much is due and whether it is actually due. And yet, the authority seizes the goods it deems appropriate, finds a lack of legality in this procedure and thus creates gaps in the procedure. Seizure is not necessarily an irreparable act carried out with a view to granting a suspensive measure for the purpose of examining the guarantees, since, according to the criteria set out here, the need for a suspensive measure can be demonstrated in strict compliance with two concepts of transcendental meaning and requirements of its admissibility. The appearance of a good law and the danger of delay. Precautionary seizures made before the due date of the tax credit become final at the time of entitlement to this tax credit and the administrative enforcement procedure applies. For this reason, it is necessary to analyze the instruments provided for in the precautionary seizure, which are enshrined in the Federal Tax Code, as well as the procedural acts governed by constitutional principles. And so to show that there are gaps in the law, to show that legislators are not interested in the well-being of people, but are there for personal interests, perhaps to increase their wealth, and with that I propose that our laws be reformed. Section V of article 12 regulates conventional abductions; if it is envisaged as one of the guarantees which may be granted in order to safeguard the interests of the Treasury and which may be assimilated to seizure by administrative means. With regard to seizure, we can note that among the forms of guarantees provided for in article 12 of the V General Law on Tax Collections of the aforementioned Federation, we find the conventional sequestration in an administrative manner, negotiations and real estate that could be carried out in tax matters in order to guarantee the public treasury.

With the previous assessment before the tax office, this should in turn qualify the guarantee. Although this code allows the implementation of a precautionary seizure without having established the tax credit, as indicated above, there is still a period of thirty days for the implementation of the determination, which is much shorter than the period currently granted. This has reduced the harm to the taxpayer a little, as the time allowed in the current code and subsequently reviewed under section 145 is too long. In this article, I refer to the legality of a tax rule and then venture into the possible illegality of its violations. A precautionary attachment of the taxpayer`s property or negotiations may be carried out in order to secure tax interests if the tax credit is not enforceable but has been determined by the taxpayer or by the authority in the exercise of its supervisory powers, if the taxpayer considers that there is an imminent risk that the debtor will carry out an attempt to evade compliance. In this case, the authority will block the seizure. III.- if, in the opinion of the tax authorities, there is a risk that the debtor will be absent, sell or hide his assets or carry out a maneuver to leave the loan unresolved. In these cases, if the claim is covered within the statutory time limits, the debtor is not obliged to bear the costs of enforcement.

Before thinking about a precautionary embargo, the obligatory question is to think about how a default situation has been achieved, which should force us to rethink the way we manage our personal finances. If you need help to be a loan subject again, you can turn to specialized companies such as loan repair companies to help you design a payment plan to pay off your debts to your creditors. The precautionary seizure is established, mentions the administrative seizure or the seizure of the assets in the administrative way, which may be in force of the final administrative seizure, since it is carried out when the tax credit becomes enforceable and this after the expiry of the period of three working days after the request. Content of Article 91, Section I of this Code.