This relates to Nicaragua:
Manual on Tax Collection and Recovery - CIAT
www.ciat.org › Biblioteca › DocumentosTecnicos › Ingles
https://www.ciat.org/Biblioteca/DocumentosTecnicos/Ingles/20... (page 256)
The suit for execution of *** judicial recovery of tax debts *** established in article 176 of Nicaragua’s
tax code can be lodged by the assistant attorney for finance, part of the General Directorate of
Revenue or, failing that, by the legal professional duly incorporated into the Supreme Court and
delegated by the head of the TA; the statement of claims must include a copy of the certification of the act confirming that appointment and the respective enforcement order
In addition to the models mentioned, other procedures for recovery exist. The TA can manage recoveries
in-house or through an external agent. Both amicable or
persuasive recovery and coercive or judicial recovery can
be outsourced—or delegated to a third party—or carried
out directly by the TA.
shorturl.at/eswI7
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