The regulation incorporates amendments to Law No. 26979, the Law on Coercive Enforcement Procedure, establishing new deadlines and obligations for the lifting of precautionary attachment measures on bank accounts.<\/p>\n
In this regard, it provides that, once the obligation has been paid or the debt installment plan has been approved, the coercive enforcement officer must issue and submit the corresponding resolution to lift the measure within twenty-four hours.<\/p>\n
Likewise, banking or financial institutions must lift the measure on the same day they receive the respective official communication or, if received outside working hours, on the first following business day, under their responsibility. In addition, they must notify the corresponding public entity of the precautionary measure imposed within a period of 24 hours.<\/p>\n
Failure by public officials or servants to comply with these deadlines shall be considered a serious offense, subject to administrative liability.<\/p>\n
Additionally, Article 118 of the Tax Code is amended to specify that, once the debt has been paid or the installment plan has been approved, the Coercive Enforcement Officer must issue the resolution lifting the precautionary measures on the amounts withheld and submit the respective official communications to the corresponding entities within a maximum period of twenty-four hours.<\/p>\n
Effective date: 26.06.2026<\/p>\n