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Collection - Coggle Diagram

- - - - Assigned collection officer
        will assist the taxpayer and
        Review the taxpayer file
        
        Send to cashier if want to pay
        
        Provide information e.g.
        assessments etc.
        
        Payment arrangement
        If taxpayer cannot pay within 9 months (max allowed)
        then taxpayer must come back with info to
        determine payment capacity
        
        Dwangschrift is automatically removed
        from the marshals to-do list
        Mafshal costs are not applied
        
        Protest letter handed in
        at inspectorate
        
        Collection officer decides if collection is on hold
        If yes, dwangschrift removed from marshals to-do list
        
        IST +
        Protest is automatically added on
        collection officer to-do list when
        registered at inspectorate
    - - same as when dwantsxchrift
        was not yet served
      - Protest letter handed
        in at inspectorate
        
        Collection officer decides if collection on hold
        Dwangschriftkosten apply
    - - Collection officer checks prepaid
        to see if the payment was not yet apllied
        If not then cashiers dept is asked to find the payment
  - - - Prolongatie regeling
        Happens after the beslag was executed
        In fact the auction date is being prolonged
        while the taxpayer pays off the debt.
        Missing a payment leads to the auction
        being executed
      - DB-35
        Arrangement made based on
        taxpayer payment capacity
        Taxpayer to provide income and expenses info
        
        Depending on the situation
        a lien is put on the taxpayer property
        as a security measure
      - Standard
        Pay in 9 months (policy)
  - - - Correction applied by Inspectorate
        comes in via the kohier
    - - Collection officer verifies statute barred claim
        if valid then debt is eliminated
- - - - Admin sends reminders via mail
- - - - Action to be taken on marshals to-do list
        automatic in Gefis
      - Roerende goederen
        
        Auction after 4 weeks for roerende goederen
        
        Announce (poster on asset and at auction location)
        
        Advertise
        
        execute
      - Derden beslag
        If sufficient funds to pay off full debt,
        full amount will be collected
        No payment arrangement possible
        If not sufficient funds, available funds will be collected
        payment arrangement possible for rest of the amount
      - Huurvordering
        No payment arrangement with taxpayer possible
        debt will be collected from lessor
      - Loonvordering
        No payment arrangement with taxpayer possible
        debt will be collected from employer
      - Beslag onroerende goederen
        
        Beteken
        
        kadaster
        
        taxpayer
        
        griffier
        
        bank if mortgage
        
        notary
        
        other parties that have a lien on same
    - - If no reaction
        beslag executed
      - Taxpayer comes in
        same process as for dwangschrift
        dwangschriftkosten and beslagkosten apply
  - - - Approval
        
        Inform Inspectorate