In any cases the tax debt is doubtful; Tax Administration shall have the right to take one or both of the following procedures :

1. Take the appropriate procedures to issue an order from competent court to withhold the taxpayer's properties and possessions deemed sufficient by the Tax Administration for settling the due tax debt and penalties regardless of the person acquiring such possessions. An attachment shall be levied on the possessions and properties when the taxpayer is notified of the enforced Law of restraint in accordance with the applicable procedures. Taxpayer shall have no right to dispose of the possessions and properties unless the restraint is revoked by the decision of the competent court, according to the legal procedures stated with this regard.

2. Take the appropriate procedures to issue an order to ban the taxpayer from leaving the State of Kuwait unless the tax is paid on the date determined in the notice, or he submits the sufficient guarantees to cover the due tax and penalties, and that he shall be notified by the mentioned order and take the effective legal procedures with this regard.