Article 22

If the tax assessment decision and the related financial penalties become final and are not paid by the specified date, the President shall take enforcement seizure procedures on the taxpayer's assets necessary to collect the tax, whether these assets are in the possession of the taxpayer or others.

The Authority may request, by registered mail, any person to provide a statement within thirty days from the date of receiving the letter, specifying the amounts owed to the taxpayer and the due dates. The statement shall include:

1. The amounts owed to the taxpayer and the due dates.

2. The amounts in their possession due to the taxpayer from a third party and whether they are authorized to pay the taxpayer on behalf of the third party.

The person mentioned in the previous Clause must pay the amounts owed to the taxpayer on behalf of the Authority up to the amount of the tax and related financial penalties within thirty days from the due date, and the amounts that become due on the date of submitting the statement to the Authority must be paid within thirty days from that date.

If the person fails to submit the statement within the specified period or fails to pay the amounts to the Authority as stipulated in the previous Clause, the Authority shall take enforcement seizure procedures on this person's assets.

To apply the provisions of the first and fourth Clauses of this Article, the Authority shall notify the debtor, and the seizure shall be executed by the Authority in accordance with the provisions of the Law.

The provisions of the second, third, and fourth Clauses of this Article do not apply to banks, except by a court order.