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A query was raised regarding the scope of the duty of care required to avoid joint and several liability when failing to comply with attachment orders. The DGT explains that non-compliance with these orders may result in liability under the General Tax Law and refers to the General Collection Regulations for the applicable procedure.
Entities or third parties holding funds or credits must exercise due diligence when complying with tax attachment orders to avoid being held jointly and severally liable for the underlying tax debt.
The tax team reviews your specific situation.
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