In connection with the sale of immovable property, the taxpayer unwittingly overpays tax. The FURS does not inform the taxpayer, as it does not control the overpaid tax, or the Tax Administration does not inform the taxpayer of the overpayment shown on the card. In any case, the FURS immediately initiates debt recovery proceedings (confiscation), but if an overpayment is made, it does not inform the taxable persons entitled to a refund of the overpayment. I propose to amend the legislation under which the FURS conducts tax recovery accordingly.