This law shall be called (State Revenue Collection Law).

The term "Director of Finance" in this Law includes the Treasurer, Heads of Finance of the provinces, and Finance Directors, each within their respective jurisdiction. The term "Deputy Governor" includes princes, administrative governors, and their deputies. In other words, it encompasses all heads of local government in the regions and administrative provinces. The term "Mayor" includes the mayors of neighborhoods and village chiefs.

Taxes, prescribed fees, obligation dues, and the liabilities of employees and individuals, as well as all revenues for the state, shall be collected in accordance with the provisions of this law.

At the beginning of each year, lists in duplicate are organized with the names of the taxpayers in each village or locality and the amount of debts owed by each of them. These lists are compiled, verified, and certified by the revenue officer and the directors of finance, and are handed over to the collectors. The collectors then post the first copies in appropriate places in the villages and localities in the presence of the mayors, and they specify the dates of posting on the second copies, which are signed by the mayors. They retain these as the basis for establishing their records and carrying out collection activities. In the event that new taxes and fees are realized after the publication of the annual lists, additional lists are organized at the beginning of the month following the month in which they were realized. These are certified and handed over to the collectors and posted in the same manner. A notice is sent to each of the taxpayers regarding the amount of tax owed if required by the specific provisions related to taxes and fees.

The dates for the collection of taxes and fees established at the beginning of each year shall be determined by a decision of the Minister of Finance, and these dates must not exceed the end of the year related to those taxes and fees.

The dates for the collection specified in accordance with the provisions of the previous article shall be announced in local newspapers, through announcements posted in the designated area for official publications, and on the doors of the revenue verification departments at the financial offices in government centers. They shall also be notified to the mayors, indicating that the lists of taxes and fees have been published and are now in effect. This must occur at least two months prior to the due date. These announcements shall be considered as notification to all obligated parties, who are entitled to review the published lists or consult the revenue departments to ascertain the amounts of their debts that they are required to pay.

It is requested to settle the obligations, personal debts, and other funds that are not related to taxes and fees, through a notice sent to each debtor individually, specifying the amount of the debt, its origin, and the due date for its settlement.

It is not permissible to demand from the obligated parties any of the installments of the taxes and fees established before the due dates specified under Article Five; however, they may pay their full debts or some of the non-due installments if they wish to do so.

Contracts of Sale, Mortgage, Gift, or Partition related to lands and properties may not be registered in the various relevant official departments before the payment of all applicable taxes and fees, and obtaining official annotations to that effect from the financial departments on the transaction documents.

The collection of taxes and fees of all kinds and the receipt of funds in the name of the treasury is limited to the treasurers, collectors, and appointed officials specifically designated for this purpose. No one else is permitted to receive any amount in any form for any reason in the name of the treasury.