The enforcement procedure in the tax procedure refers to the very collection of the tax debt if the taxpayer does not settle his obligations within the legally stipulated period.. The Tax Administration will initiate an enforcement procedure after the taxpayer fails to settle the tax debt, and the very goal of the procedure is the forced collection of these funds. Foreclosure can be carried out in several ways, and the same includes confiscation of funds in the accounts of the debtor, as well as the seizure of movable property, real estate, and in the last case, the seizure of property. There are also a number of protective mechanisms, such as the possibility of paying off the debt in installments or using legal means to challenge the enforcement decision. The goal of the enforcement procedure in the tax procedure is to ensure the forced collection of tax debts due to the protection of the fiscal interests of the state and the securing of budget revenues.