1.If the Person fails to pay the Payable Tax within the time limits specified in this Decree-Law and the Tax Law, the following actions shall be taken: a.FTA shall serve a Notification to the Person for payment of the Payable Tax and the Administrative Fines within (20) twenty Business Days from the date of notification. b.In case the Person fails to make the payment after being notified in accordance with Paragraph (a) of Clause (1) of this Article, the Director-General shall issue a decision obligating the Person to pay the Payable Tax and the Administrative Fines, and such decision shall be notified within (5) five Business Days from the date of the decision, accompanied by the Tax Assessment and the assessment of Administrative Fines. c.The decision of the Director-General on the Tax Assessment and assessment of Administrative Fines shall be considered as a writ of execution for the purpose of enforcement by the enforcement judge of the Competent Court. 2.If FTA finds out that the Payable Tax amounts could be lost, the Director-General may ask an interim relief judge of the Competent Court to issue an order on petition to attach at the Person's property, at the possession of any one, adequate to collect such amounts. Such amounts shall be under a precautionary attachment and may be disposed of only if the attachment is lifted by a judgment by the Competent Court at the request of the Director-General. 3.The Tax and other amounts payable to FTA under the Tax Law shall take precedence over all funds of debtors thereof or Persons bound to pay the same to FTA under the Law, based on the priority over all other debts, other than legal expenses. 4.Any Person who receives any amount as Tax, shall pay the same to FTA, and shall be treated with the same treatment of the Payable Tax.
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