A. THE CONCEPT OF SUSPICIOUS RECEIVABLES
The Concept of Suspicious Receivables is defined in Article 323
of the Tax Procedure Act.
SUSPICIOUS RECEIVABLES: ARTICLE 323 –
Provided that it is related to the acquisition and
sustenance of commercial and agricultural income:
1. Receivable that are in the litigation or execution
phase;
2. Despite the protest or written request more than once;
receivables that are too low to be worth litigation and enforcement
proceedings, which the debtor has not paid;
It is assumed suspicious receivables.
For the suspicious receivables written above, a provision in
inactive can be made according to the savings value of the
assessment day.
