Rules

Rule 74

Attachment or distraint and sale of movable property

Rule 74. The Tax Recovery Officer, attaching to or distraining on any movable property, shall prepare a warrant in Form VAT 355 specifying the name of the defaulter, and the amount to be realized and cause a copy of the warrant to be served on the defaulter.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.