All or some retained amounts may not be released unless the Tax Administration agrees to issue the withheld release letter of these amounts. according to the following cases :

1. If the incorporated body is not subject to tax, is exempted from it or realized loss.

2. If the incorporated body settles all its due tax.

3. If the incorporated body submits a certified bank guarantee or any other guarantee accepted by the Tax Administration to honour the due tax.

The Executive Rules and Regulations regulate the procedures and the conditions that relate in releasing income tax withheld.