The tax authorities shall implement the provisions of Articles 37, 38 and 40 of the Tax Administration Law. When the tax authorities seal up or detain, they shall not order the parties to hand over the real estate license to the tax authorities for safekeeping.

However, a notice of assistance in execution may be issued to the relevant authorities, and the relevant authorities may handle the transfer procedures of the movable property or immovable property during the period of sealing up or seizure.

It can be recognized that the tax authorities can seal up or detain movable or immovable property.