The enforcement order is the formal act that the administration dictates, dispatching execution against the assets of the taxpayer-debtor.
In other words, without the enforcement order, the Administration cannot proceed with the freezing of the assets and the debtor’s rights.
To produce its effects in law, providence must be duly notified to the taxpayer by any of the means provided for in Act (see Chapter 6).
The ruling must be issued under a certification of overdraft, either individual or collective, issued by the intervention bodies on a proposal from collecting bodies.
Certification of overdraft, configured as an enforcement order for the Administration must contain the personal data of the taxpayer-debtor, the concept, amount and period of which the outstanding tax debt is concerned, the indication expresses that the debt has not been met during the voluntary period and has the date of issue.