Article 155 establishes a legal mechanism for recovering tax debts from third parties. If a taxpayer has outstanding dues, the Authority can adopt procedures from the state's collective tax and fee system to recover the debt from 'others' who may hold funds on behalf of the taxpayer (e.g., garnishing bank accounts or amounts due from customers). This ensures that the Tax Authority can effectively pursue tax revenue even when the taxpayer itself attempts to shield its assets, by targeting the taxpayer's financial interests held by third-party entities.