If a taxpayer fails to pay the tax due by the dates specified by law, the Department may seize the taxpayer's movable and immovable properties as allowed by Sharia. The Department may proceed with the procedures of seizure after the passage of 20 days from the taxpayer's receipt of the Department's notice of its intention of seizure.

Any person, including banks and financial institutions, holding in possession a seized asset shall deliver the asset to the Department upon its request.

A bank or financial institution shall refrain from allowing withdrawals or other payments from the taxpayer's bank account after receiving notice of the Department's intention to seize the taxpayer's account.

A person not complying with the provisions of paragraphs (b) and (c) of this Article shall be obligated to pay the Department an amount equal to the value of the properties in its possession, not exceeding the amount for which the seizure was made.

Tools used by the taxpayer for its trade and personal effects and furnishings are exempt from seizure, with a maximum limit not exceeding 300,000 riyals.