A request for assistance in tax collection or conservancy requires sufficient information to be provided to the requested State to enable collection or conservancy action to be taken. We require as much of the following information as you are able to provide:
Personal identification of the debtor
•Name of entity (including natural persons).•Known aliases.•Date of birth.•Last known address in country of origin and current address (may be more than one-detail evidence supporting knowledge of address, if available)•If an entity other than a natural person list, the names of partners, directors, etc.•Gender.•Name of spouse or de-facto spouse.•If a trading entity, the address of the business operation/s and the date and place of incorporation, if applicable.•Email addresses of the entity.•Telephone numbers of the entity (including mobile phones and faxes).•Names of dependants, if known.•Tax identification numbers.•Name and address of employer, if relevant.
Revenue claim
•Debt amount including component debt amounts of the revenue claim (Conversion date of balance outstanding to currency of the applicant State should share the same date as the date of the claim).•Type of debt (tax, interest, administrative penalties, costs of collection or conservancy, etc).•Tax period.•Date of assessment.•Date when the claim became enforceable or executable.•Any time limitations specified in law for collecting this debt.•Whether there are any restrictions on collection of this type of debt e.g. what assets can not be pursued.•A certified or notarised copy of the instrument permitting enforcement in the applicant State accompanied by an official translation (if a translation is necessary).•Extent to which the applicant State considers the revenue claim is contested.•Whether conservancy or collection action is being undertaken in respect of this debt in any other jurisdiction.
Debt context
•Progress on collection.•Known assets (show locations and other identifying details where possible).•Known sources of income (including any known details of the entities business activities and if relevant occupation).•Any other matters that are considered relevant to collection or conservancy, eg, illegal activities.Note that if a prior revenue claim has been made with respect to the same entity and collection action is still in progress in the requested State then less information is required.
If requesting conservancy, in particular:
•A declaration that the applicant State can take conservancy measures in respect of that debt.•Provide evidence that all possible reasonable measures of conservancy have been taken in the requesting State.•Provide evidence reflecting on the likelihood that the debtor’s assets without conservancy action will be dissipated.•The stage in the assessment or collection process that the relevant debt has reached.•How and in what respects conservancy relates to assets, including ‘claims and expectancies’, of the taxpayer against whom the tax claim applies or relates to a third party against whom process is available as a consequence of the tax claim, pursuant to which the third party may be obliged to surrender property or otherwise contribute to the funds or property of the taxpayer.
Administrative matters
•Name, phone number, fax number and e-mail address of the tax officials who may be contacted, if needed.•Reference/copy of instrument which can serve as authorisation for the actions of enforcement by the requested State.•If a previous request for assistance in collection has been made with respect to the debtor, sufficient details of date or earlier request/s and taxes covered that would enable the requested State to identify any earlier requests.•International payment code (IBAN code).
