Collection is executed at the house and
place of business of the insured person/employer.
Collector's visit to defray the
debt
As mentioned,
the tax ordinance (collection) allows the NII to take steps to visit the house,
place of business, and compound of the insured person/employer who owes an
insurance debt.
Enforcement is
done by NII collectors who have undergone suitable training. According to the
ordinance, those sent to execute an enforcement action are tax collectors.
As part of their job, the collectors arrive at the house/business of the
insured person/employer, identify themselves with valid documents, identify the
insured person/employer, declare the existence of the debt and request that it
be paid. If the insured person/employer is prepared to repay the debt at once,
or to arrange a repayment schedule, the collector does this on the spot and
gives the insured person/employer a receipt of payment or for the repayment
schedule.
Making the foreclosure listing
If the insured
person/employer does not pay the debt - the collector is permitted to make foreclosure listing of
the house/business of the insured person, with all the assets and movable
property that are on the premises.
The
significance of a foreclosure listing is that these assets or movable property
may not be transferred, sold or disappear until the debt has been paid.
If the insured
person/employer pays the debt – the foreclosure listing is cancelled.
Removing movable property
If the insured
person/employer does not defray the debt or make a repayment schedule – the
collector may remove the movable property from his/her home/business and store
them in implementation depots.
The foreclosed
effects/movable property/vehicles remain in the depots after their transfer
until the insured person/employer has defrayed the debt.
If the insured
person/employer defrays the debt and makes a repayment schedule – he/she will
receive a letter of release for the depot, and the foreclosure will be
cancelled.
If the insured person/employer
does not defray the debt or make a repayment schedule – the NII will
inform the depot to sell or issue a tender to sell the movable property.
A copy of the
sale notice is sent to the insured person/employer who owes the debt.
The insured person/employer
may not prevent the sale/tender of the movable property unless he/she pays the
debt.
Crediting the insured
person/employer's account
After the sale,
the implementation depot transfers the proceeds to the NII, after subtracting
the costs of operation, storage and insurance.
When the NII
receives the money from the depot, it credits the insured person/employer's
account and informs him/her in writing.
If the insured
person/employer's debt is not fully paid and a balance remains – the NII may
continue with measures to collect it.