Enforcement Landeshauptkasse Bremen
- Steuern und Abgaben
- Auslandsgeschäft
Procedure
In the event of tax arrears, citizens have received notices, demands for payment, reminders, enforcement notices or similar in advance. These letters state the claim, the amount of the claim, the due date and the contact persons. The cash reference number and tax number are also stated there. If the receivables are not paid on the basis of an invoice, notice or other demand for payment, the enforcement office will take action after the payment deadline has expired.
Legal bases
- § 2 Justizbeitreibungsgesetz
- § 309 Abgabenordnung
- § 1 Bremisches Gesetz über die Vollstreckung von Geldforderungen im Verwaltungswege
More information
The cash reference number or the tax number are important for the assignment of responsibility in the enforcement office. They consist of several parts.
Example of a tax number: 60/100/12345 or 57/100/12345
The first two digits of the tax number in the case of tax receivables indicate the responsible tax office, see the section "Responsible offices".
Examples of a cash code:
41100000000 or 8000000000 or 9117000000 or 4110000000/VO12, etc.
These cash codes have 10 to 13 digits and are only used for non-tax receivables.