The order to ensure tax is a tool which the Financial Administration can use in cases where there is a potential risk of a tax subject avoiding tax and thus not contributing money to the state budget.

According to the new instruction of method the Financial Administration will – before issuing the order – explain to the subject the alternatives to monetary payment of tax such as for example third party liability, pledges on assets of a third party, financial guarantee, or other legal ways to ensure without hindering the entrepreneurial activity and ensuring that the assets will not be removed from the reach of the Financial Administration. The demands on the quality of reasoning for each issued order to ensure tax will be higher, too.

The advantages and disadvantages and the definite shape of the instruction of method will be presented by the Financial Administration during the October seminar on orders to ensure tax. The seminar will take place in the building of the Supreme Administrative Court with representatives present from the Chamber of Tax Advisers, Ministry of Finance, Financial Administration, Supreme Administrative Court, associations of entrepreneurs, and other institutions.