Article 73 grants the Department the authority to seize a taxpayer's movable and immovable properties for failure to pay due tax by the specified deadlines, in compliance with Sharia. The Department must provide a 20-day notice to the taxpayer before commencing seizure procedures. This article obligates third parties, such as banks and financial institutions, holding the taxpayer's assets to deliver them upon request. Furthermore, banks must freeze accounts upon receiving a seizure notice. Non-compliance by a third party results in a liability equal to the value of the properties held, up to the seizure amount. A key exemption is provided for the taxpayer's tools of trade and personal effects, up to a maximum value of SAR 300,000.