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TMI BlogAssistance in the collection of taxesX X X X Extracts X X X X X X X X Extracts X X X X ..... he Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount. 3. When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State. That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State. 7. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall only be brought before the courts or administrative bodies of that State. Nothing in this Article shall be construed as creating or providing any right to such proceedings before any court or administrative body of the other Contracting State. 8. Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 and before the other Contracting State has collected and remitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntracting State. ] **************** NOTES:- 1 . Substituted vide Notification No. 47/2014 dated 24-09-2014 before it was read as, ARTICLE 28 ASSISTANCE IN COLLECTION 1. The Contracting States undertake to lend assistance and support to each other, in the collection of the taxes to which this agreement relates, in the cases where the taxes are definitely due according to the laws of the States making the request. 2. In the case of a request for enforcement of collection, tax claims of either of the Contracting States which have been finally determined will be accepted for enforcement by the other Contracting State to which the request is made and collected in that State in accordance with the laws applicable to the enforcement and collection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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