The Tax Department may -if discovered that the tax debt is losable- ask Head of Execution Department at the competent Court to issue a provisional seizure on the taxpayer's movable properties, in his possession or in the possession of others. The Execution Department shall carry out the provisional seizure.

The provisional seizure may be lifted by virtue of a decision from Head of Execution Department if the taxpayer has provided sufficient guarantees to pay the tax debt or if the Tax Department asked to lift the seizure.