INKRAH Law · UU Penagihan Pajak · Undang-Undang No. 19 Tahun 1997

Article 12 — Seizure

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Bahasa Indonesia

(1) Apabila utang pajak tidak dilunasi Penanggung Pajak dalam jangka waktu 2 (dua) kali 24 (dua puluh empat) jam setelah Surat Paksa diberitahukan, Pejabat menerbitkan Surat Perintah Melaksanakan Penyitaan.

English (British)

(1) If the tax debt is not paid by the tax bearer within 2 (two) times 24 (twenty-four) hours after the distress warrant is served, the official issues a seizure order.