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July 13, 2026

SECTION 7 - TAX COLLECTION AND REFUNDS

Chapter 2 - Seizure of Taxpayer's Assets

Article 21

The President may, in cases where the collection of the tax is at risk of being lost, obtain an order from the judge of urgent matters to impose a precautionary seizure on the taxpayer's assets necessary to collect the tax and related financial penalties, whether in the possession of the taxpayer or others.