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May 15, 2026

Ministerial Decision No. 29 of 2008 establishes the Executive Bylaws, covering the provisions outlined in Articles 1 to 48. The Decision provides a framework for tax administration and compliance. Specifically, Article 36 details the guarantees for tax collection, authorising the Tax Administration to address non-payment of final taxes and penalties. If a taxpayer fails to pay after receiving a notice, the Administration may apply to the competent court to levy an executive attachment on the debtor's properties. This ensures robust mechanisms are in place for recovering amounts due to the state.

Chapter 10 : Guarantees of Tax Collection

Article 36

If the final and payable tax and penalties are not paid on the date determined in the notice, the Tax Administration may settle the appropriate procedures to the competent court to levy an executive attachment on the properties of the debtor whether they are in his or someone else's possession. In this regard, Tax Administration shall issue a notice to the taxpayer indicating the due tax and penalties.