FTA establishes procedures for disposal of seized and abandoned goods

Federal Tax Authority Decision No. 7 of 2026 sets out detailed procedures for the storage, movement, and sale of seized or abandoned goods that are perishable, subject to shortage or leakage, or in a condition that might endanger safety. Seized goods must be stored and moved under circumstances that preserve their condition, quality, and quantity. The Authority may sell such goods at a public auction following a decision by a designated committee, subject to conditions including that the owner has failed to retrieve the goods after settling all tax, penalties, and expenses, or has exhausted or waived their retrieval rights. Sale revenues are allocated first to auction and storage costs, then to settlement of tax due, administrative penalties, and any remainder may be deposited to the taxpayer's tax account or included in the Authority's other revenues. The decision applies to goods that are perishable, subject to shortage or leakage, or in a condition that might endanger facilities or the surrounding environment.