Article 1 paragraph 8 PP Number 135 Year 2000 concerning Procedures for Confiscation for Tax Collection (hereinafter referred to as "PP 135/2000")
"A Confiscation Order is an order issued by an official to carry out a confiscation."

Article 1 paragraph 12 of PP 135/2000 concerning Procedures for Confiscation for Tax Collection
"Confiscation is an act of a tax bailiff to control the goods of a tax bearer, in order to serve as a guarantee to pay off tax payable according to statutory regulations."

BASIC LAW TITLE
Article 23 paragraph (2) letter a of the KUP Law
Taxpayer or Tax Bearer Lawsuit against
a. enforcing a Warrant, Order to Carry Out Confiscation, or Announcement of Auction.