The revenue execution procedure shall comprise the phase involving the issuing of an enforceable deed that falls within the competence of the authorizing officer and the collection phase which falls within the competence of the accounting officer. In the case of revenue collected directly by the accounting officer, deeds shall be issued for regularization.
Official text
Spot-checked
In force from 24 December 2019
Source page 104
Section 441 of the Law No 2019/024 of 24 december 2019 bill to institute the general code of regional and local authorities/akn/cm/act/loi/2019-12-24/2019-024