When you have a bailiff’s execution over you, none of your income is safe. The bailiff has the right to apply for a part of each sum he owes, and even for a tax refund. It’s good to know for your own safety when it can happen.
Can a bailiff take back a tax refund?
The bailiff’s task as a public official, acting on behalf of the creditor, is to quickly collect debts. He uses all legal means that are allowed by law. Situations popularized in some television programs, demonizing the work of bailiffs often diverge from reality.
Debtors often have doubts as to what financial means or things a bailiff can take towards the existing debt. In addition to incomes, it is possible to seize overpaid or refund tax. This is one of the easiest ways to quickly get some of your debt. At the same time, this is a legal action and the court bailiff has the full right to turn to the appropriate tax office to seize the return.
In order to do this, the bailiff must send to the tax office a summons on the basis of which he is to collect the debt, by transferring it to the account of the bailiff’s office or – in a given situation – to the Treasury deposit.
Changes in debt collection
The possibility of charging a tax refund for debt only for some time is so simple that one letter is enough. Earlier, the bailiff had bigger problems with this and had to adjust his request to the appropriate time period in tax offices, otherwise he could not get the tax refund of the debtor so easily.
The appropriate period of time in which the bailiff had to fit with his application to seize the money fell out in time between the submission of the tax return by the taxpayer and the moment the refund was paid by the tax office. Although this does not sound complicated, it resulted in the fact that the bailiff could not take back the tax as part of the execution.
He had no way of knowing when exactly the debtor paid PIT. After changes in the regulations, the court bailiff has the right, pursuant to art. 896 call the tax office to provide information on whether any tax refund has been granted to the debtor. For an answer, affirmative or negative, the office has 7 days from the date of receipt of the summons from the bailiff.
Classes on the tax refund of the debtor
Bailiff enforcement regarding the tax refund of the debtor does not have to be a one-off situation, if the repayment sum is higher. It results from the fact that pursuant to art. 902 § 1 of the Code of Civil Procedure and art. 89a § 1 of the Act on enforcement proceedings in administration, the bailiff in the context of enforcement may not only take back tax for one year, but also future claims.
These are claims related to overpayments and tax refunds that occurred during the year from the date on which the bailiff’s occupation was carried out.
For the bailiff it means that he has the full right, guaranteed by the Code of Civil Procedure to seize a refund or tax overpayment resulting from the tax declaration, regardless of the moment in which he applies for this sum. For the debtor, this means above all the fact that he will not see a penny from a possible refund from the tax office.
Can you learn about the occupation?
If the bailiff’s execution was initiated, then it is worth knowing exactly which sources of income will be enforced. Salary, pension or old age pensions are natural options, but if the debtor suspects that a tax return has been taken, he has the right to know. For information on this subject, please contact your local tax office. It is best to immediately find, for example on the website, an accounting number and direct questions there. This will avoid waiting, switching from one organizational unit to another. After providing the required data, it will be possible to obtain information about which return it was to have influenced and whether it is related to bailiff enforcement.
Does the tax office inform about the occupation?
When it turns out that the tax refund has been taken by the bailiff, there is no point in doing reproach on officials employed in the treasury. The tax office is not obliged to notify the debtor that the tax refund has passed on the repayment of the debt. Such an obligation, as for any seizure of financial resources, has a court bailiff who deals with the given execution. Information about the overpayment or refund is received by the debtor by post, by parcel with acknowledgment of receipt. This means that any additional information should be reported by the debtor to the bailiff.
Payment of the bailiff’s return
As we have already mentioned, the bailiff now has easier options to collect a tax refund. When his request is submitted to the tax office, the office starts the process of checking the debtor, examining whether he or she is in arrears in relation to the tax office.
If such a situation does not occur, then the tax refund is sent either to the court enforcement officer’s account or to the Minister’s deposit account, depending on the situation. Are you struggling with problems related to financial liquidity? Check loans without bik.