Not even malicious. Just a mistake or law misinterpretation. Banking software systems may seem relatively logical (spoiler: they are very NOT), but legal structure around payments, compliance, taxes, insurance etc. is a mess. Tax returns are commonplace (this means that mistakes in taxation happens all the time).

Currently, if there a mistake, you can challenge it, then pay. What governments want is taking money first, then you can try to challenge it. I'd say no thanks.