Article 30 of Decree-Law No. 157 of 2024 grants Kuwait's Tax Department the authority to protect tax revenue by initiating a provisional seizure. If the Department determines that a tax debt is at risk of being unrecoverable ('losable'), it can request the Head of the Execution Department at the competent Court to issue a seizure order on the taxpayer's movable properties. This power extends to assets held directly by the taxpayer or by third parties. The seizure is lifted only by a decision from the Head of the Execution Department, contingent on the taxpayer providing sufficient guarantees or if the Tax Department itself requests its removal.