Executive Rule No. 57 Concerning procedures for the implementation of precautionary attachment

If reasons arise causing the Tax Department to become concerned that its rights may be lost, such as:

1. The Tax Department becomes aware that the taxpayer intends to leave the country forever;

2. The Tax Department becomes aware that the taxpayer intends to cease or waiver its activity;

3. The Tax Department becomes aware that the taxpayer intends to dispose its moveable or real estate properties with the aim of evading the tax due.

Second: procedures for issuing an order for precautionary attachment:

This shall be subject to the legal procedures stipulated in the civil and commercial procedures Law No. 38 of 1980.