When a tax debt or collection measure exists, the first step is to identify who ordered the measure, the procedural status and the available alternatives. The strategy depends on the origin of the obligation and the stage of the case.
How the process works
Assessment
Review background, notices and the authority involved.
Options
Evaluate regularization, payment plans, appeals or other relevant actions.
Procedure
Prepare applications, submissions and required documentation.
Follow-up
Monitor the response and subsequent measures until the agreed engagement is completed.
What is useful to prepare
The exact requirements depend on the matter, but having the following information available usually makes the initial review more efficient.
- Notices or resolutions received
- Tax debt or obligation details
- Available tax documentation
- Information on affected accounts or assets
Frequently asked questions
Does the bank decide to freeze or hold funds?+
No. ASFI clarified that the order comes from the competent authority and is routed to financial institutions for execution. The bank must inform the customer about the measure and provide information concerning the instruction it received.
Who can lift the hold?+
According to ASFI, release must be ordered by the competent authority that imposed the measure. The financial institution cannot unfreeze the funds on its own initiative.
Are some funds protected from attachment?+
ASFI states that wages, salaries, pensions, retirement benefits and social benefits that are legally protected from attachment must be respected, subject to applicable legal conditions. The source of the funds should be documented.
What changed in SIN payment plans in 2026?+
The SIN reported that RND 102600000033 extended the maximum term from 30 to 60 months. It also reported that RND 102600000020 reduced the minimum initial payment and guarantee to 5%, subject to the current payment-plan rules.
Can retained funds be used to enter a payment plan?+
For certain debts administered by the SIN, RND 102600000022 created a procedure to request use of retained funds for the initial payment and/or cash guarantee. Eligibility must be verified in the individual case.
Official procedures and requirements can change. They should be verified when the filing begins.
Related analysis
Bank-account fund holds for tax debts in Bolivia: what to review and how to respond
The bank does not order the hold on its own. Identifying the issuing authority, obtaining the underlying instruction and reviewing the file are the first steps toward an appropriate response.
Read analysisBolivian tax payment plans: up to 60 months and key 2026 changes
In 2026 the SIN extended the maximum term to 60 months and reported a 5% initial payment and minimum guarantee. A plan should still be evaluated against the specific debt and enforcement status.
Read analysisReview the next step before starting the procedure.
Send the basic information about your case and we can identify the documents and route that should be reviewed first.