Background and Aims: One of the most important stages of the enforcement operation after the tax is finalized and the enforcement certificate is issued, if the taxpayer does not pay his debt within the legal deadline, his movable and immovable property will be seized. The purpose of this article is to examine the question of how the seizure of Movable property of tax debtors is carried out in the executive operation of tax collection.
Materials and Methods: This article is descriptive and analytical. Materials and data are also qualitative and data collection was used in collecting materials and data.
Ethical Considerations: In this article, the originality of the texts, honesty and trustworthiness are observed.
Findings: The findings showed that the executive operations are carried out by taking into account the inherent and relative competences of the executive department, and due to the mandatory and compulsory aspect of taxes, the provincial tax authority acts by resorting to coercion and coercion to collect taxes. The provincial tax authority faces restrictions and prohibitions in confiscating property of tax debtors in order to collect taxes.
Conclusion: The legal system that governs the confiscation of Movable property in the enforcement operations of tax collection is compatible to a considerable extent with the principles and rules governing the execution of judgments in the civil sector, but in some cases, due to the special characteristics of provincial taxation, it has problems and challenges.