The Treasurer General of the country has stated in a circular to executive agencies that judicial authorities should not take action to seize the assets of condemned government agencies

According to this circular, based on clause (c) of Article (24) of the Accession Law... (2), judicial and registration authorities, in the event of non-payment of amounts owed to the government and the inability to secure and seize government assets (1.5 years after the issuance of the ruling), must inform the Organization for Planning and Budget to take action within three months to reallocate funds and make payments.

According to this government official's interpretation, the condition for notifying the Organization for Planning and the three-month deadline was removed in clause (v) of Note (10) of the budget law for the year 1402. Given that the provisions in budget laws are annual and considering the absence of a similar provision in the budget law for the year 1403, the procedure will follow the same process as outlined in clause (c) of Article (24) of the Accession Law... (2)./Mohaseb