Without prejudice to the special provisions stated in this Law, disposal of any goods exempted from tax or use of such goods in purposes other than those for which they were exempted within five years following the exemption except after notifying the Department and paying the tax due according to the value of such goods and the effective tax rate thereon at the date of disposal shall not be allowed . In all cases, the tax due shall not exceed the amount of previous tax exemption . Said disposal, without notification of the Department and payment of tax due, shall be deemed a tax evasion act and shall be penalized by the penalties prescribed in this Law.

In accordance with the rules specified in the Executive Regulations, the Department may dispose of seized goods and equipment used in smuggling and means of transport confiscated by judgement. Provisions and rules prescribed in Customs Law regarding sale and disposal of seized goods shall apply to imported goods . The Department may, before the delivery of judgement, dispose of seized goods liable to damage, decrease or perishment. The Department may, after consulting the competent technical authorities, destroy the goods prohibited to be circulated or harmful to public health or feared, if sold, to affect security and safety of citizens.

Taxable imported goods unreleased from Customs shall be subject to provisions of offences and evasion set forth in Customs Law.

Debts due to the Department by registrant may be written - off in the following cases:

• If the registrant was finally sentenced to bankruptcy and the case of bankruptcy was closed.
• If the registrant left the country for ten years without leaving funds
• If the debtor proved to be out of funds to be seized .
• If the registrant died leaving no inheritance.

Debt writing-off shall be the competence of committees formed by a ministerial decree and the recommendations of such committees shall be approved by the Commissioner. The decision on writing -off debts shall be repealed if proved to be unjustified.