Article 33 defines the enforcement mechanisms for collecting Tax Due and administrative fines. Tax returns and final Bureau assessments are classified as enforceable executive bonds under the Law on Execution in Civil and Commercial Matters. If the Bureau suspects an MNE may dispose of assets to avoid payment, it can seek an expedited court order for precautionary seizure of assets belonging to the Constituent Entity or Joint Venture, even if held by third parties. These measures ensure that the Kingdom has the legal tools to secure and enforce the 15% Domestic Minimum Top-Up Tax against non-compliant entities.