Article 75 - Seizure of Funds Due to the Taxpayer

Following seizure, the Department may issue notices to third parties, including employers, banks, or financial institutions, ordering direct payment to the Department of any funds the third party owes the taxpayer on or after the date of receipt of the seizure notification.

A notice may be issued to the taxpayer's employer, and its validity may be limited to a specified period.

The monthly maintenance due upon the taxpayer as well as its living expenses stipulated by the provisions of other laws in force shall not be subject to seizure.

A person complying with the provisions of this Article and Articles 73 and 74 of this Law shall be exempted from any obligations to the taxpayer or any other person, regarding the value of properties seized from the time of its compliance.