If you are going to get a refund but you haven't made your tax payments on time, the Tax Administration will offset the refund; in other words, apply it against the unpaid taxes. We can also use a refund for covering any third-party tax debts an individual taxpayer may be liable for. If such an offset is decided upon, we always notify the taxpayer who is the original recipient of the refund. Similarly, we also notify the party who receives the offset.
In some circumstances, the Enforcement Agency may impose a distraint on a refund. If the Agency decides to do so, they notify the taxpayer.