A taxpayer who owes final dues to the Authority shall be required to pay them within 30 days from the date of the first demand, followed by a second demand requiring payment within another 30 days, both issued through official notices.

Payable amounts are considered final in the following cases:

1. The taxpayer has agreed with the assessment.

2. The legally prescribed period for payment has passed and the taxpayer has failed to make payment of the payable amount.

3. The legally prescribed period for objection to a assessment issued by the Authority has passed.

4. A final resolution has been issued by the Preliminary Objection Committee, Appeal Committee or the Board of Grievances.

If a taxpayer has failed to comply with the first and second demand letters, the taxpayer shall be notified in an official notice of the intention to sieze the taxpayer's movable and immovable property and any legally attachable property, unless the payment is made within 20 days from the date of such notice.

The Saudi Arabian Monetary Agency (SAMA) shall be provided with a copy of the notice of intent to seize, in order to suspend any withdrawals from the taxpayer's bank accounts.

The Authority shall initiate the seizure of the taxpayer's movable and immovable property, in whole or in part by writing to the:

1. Saudi Arabian Monetary Agency (SAMA) to seize the taxpayer's money in local banks, to the extent of payable amount of tax and penalties, and transfer them to the Authority's account upon request.

2. Customs Authority to seize the taxpayer's imports, to the extent of payable amount of tax and penalties.

3. Ministry of Finance to seize any amounts due to the indebted taxpayer, to the extent of payable amount of tax and penalties.

4. Ministry of Justice to halt any disposal of the taxpayer's immovable property.

Anyone who has been subjected to a seizure must hand over the seized assets to the Authority upon its request. This provision also applies to a third party who owes any amount to the taxpayer on or after the date of receipt of the notice of levy.

If the indebted taxpayer is a natural person, the seizure shall be placed on the taxpayer's personal movable and immovable property related to the taxpayer's activity to the extent of the taxpayer's liability. This provision also applies to a taxpayer who is a general partner in a partnership or in a company limited by shares. A taxpayer in debt who is a partner in a capital company shall be liable to the extent of his share in the capital of the company.

Once the seizure procedures are complete and the notice period expires, the taxpayer's movable and immovable property shall be sold to the extent of the taxpayer's liability in accordance with applicable legal procedures.

The proceeds from the sale shall be applied first against the expenses of the seizure and sale, then against the tax liability and penalties. Any remaining amount shall be returned to the taxpayer.

Furthermore, the Department has the right to coordinate with other competent agencies to stop the taxpayer from bidding for governmental work, bringing labor into the country, obtaining or renewing licenses to carry out business.

If the taxable person who owns a sole proprietorship dies, and there are outstanding dues to the Authority, such dues must be settled before distributing the estate. Otherwise, the heirs shall be required to pay each of their shares accordingly.

A taxpayer shall be provided with a copy of the document related to any action taken against him.

Upon collection of all its dues, the Authority shall immediately notify all concerned agencies to suspend all procedures taken against the taxpayer.