The Active Debt consists of the tax and non-tax credits owed to the State that were not paid within the due period and were registered as active debt. These amounts include taxes, fees, fines, and other legal obligations. The Office of Active Debt Collection is responsible for the administrative and judicial recovery of these credits, undertaking actions such as out-of-court protests and tax enforcement proceedings. Its role is to recover funds for the public treasury, ensuring efficiency and legality in fiscal management. Specialization in this area allows for greater speed and effectiveness in the collection and recovery of credits.
