Procedures and Measures – Article 22 – Federal Tax Procedures Executive Regulations

Article 22 – Procedures and Measures

1. The Authority may sell seized and abandoned goods that are perishable, subject to shortage or leakage, or that are in a condition that might endanger the safety of other goods or facilities they are in, pursuant to the procedures in this Article.

2. The Authority shall:

   1. Create a record of the seized goods, including reasons for the seizure.
   2. Provide a copy of the record to the owner or, if the owner cannot be notified, any other Persons specified in paragraph (b) or (c) of Clause 3 of Article 18 of this Decision.
   3. Notify the owner of the goods or, if the owner cannot be notified, any other Persons specified in paragraph (b) or (c) of Clause 3 of Article 18 of this Decision, of its decision to sell the goods, reason for such sale, and the date specified for the sale.

3. The sale under this Article shall be conducted via a public auction in accordance with the procedures specified by the Authority.

4. The Authority may destroy or dispose of the seized goods, after notifying the owner, in the following cases:

   1. The sale of such goods is not possible under this Article.
   2. The seized goods naturally deteriorate or are perishable and hence cease to have value, in accordance with the internal procedures of the Authority.

5. The owner of seized goods may request their recovery after the payment of all outstanding Payable Tax, all outstanding Administrative Penalties, and any other expenses associated with such goods, provided that the goods are of a kind permitted to be sold and circulated in the State, in accordance with the following conditions:

   1. He shall notify the Authority within (5) five Business Days from the date of being notified of the seizure.
   2. He shall provide the Authority with evidence of:
   1. His ownership of seized goods.
   2. Payment of all Tax, Administrative Penalties, and associated expenses related to such seized goods.

6. The Authority may prescribe procedures and controls for storage and movement of seized goods that are perishable or subject to shortage or leakage or are in a condition that might endanger the safety of other goods or facilities they are in.