Cabinet Decision No. 39 of 2019, Article 46, empowers the President to implement executive seizure of a taxpayer's assets to collect final, unpaid tax liabilities and penalties. Seizure occurs if appeal periods pass or final judgments are issued. The Authority must give 30 days' notice to pay before executing the seizure. Recovered funds are prioritized to cover seizure costs, then the tax itself, and finally financial penalties. This enforcement mechanism ensures the State can recover due revenue when taxpayers ignore final assessment decisions and legal judgments.