This rule, referencing Article No. 35 of the Executive Regulations, outlines the procedures for precautionary attachment. It specifies the reasons for which the Tax Department may apply for an attachment, namely when it fears its rights may be lost. Such reasons include the taxpayer's intention to permanently leave the country, cease or waive their business activity, or dispose of moveable or real estate properties to evade tax. The rule mandates that the procedures for issuing a precautionary attachment order must adhere to the legal processes stipulated in Law No. 38 of 1980.