4. requests from the local courts in the West Bank to issue restraining orders prohibiting the debtor to travel abroad; and
   
   
5. requests from the local courts in the West Bank to issue civil imprisonment orders against tax defaulters.
   
   

4. Appeals Proceedings
   
   

The Palestinian Authority may establish a tax court in the West Bank for the purpose of hearing appeals with regard to assessments and bookkeeping. The details of this tax court shall be agreed in the CAC. Until the establishment of this tax court, such appeals shall continue to be heard by the local courts.

5. Scope

1. The Palestinian Authority shall not be authorized to take any enforcement measures against Israelis.
   
   
2. The Palestinian Authority shall not have the power to exercise enforcement measures affecting, directly or indirectly, the military government or its Civil Administration. The two sides will agree upon the mode and procedures regarding enforcement measures that require the cooperation of the military government and its Civil Administration, with a view to assisting the Palestinian Authority in carrying out its enforcement measures, subject to considerations of security and public order.
   
   
3. The use of force required for the exercise of tax enforcement measures shall be effected only by the Israeli authorities. Israel shall provide the Palestinian Authority with the necessary assistance in this regard.
   
   
4. The enforcement measures set out in this Appendix shall be exercised by the Palestinian Authority solely for tax collection and shall not be exercised for any other purpose.
   
   

6. Cooperation and Exchange of Information
   
   

Israel and the Palestinian Authority shall cooperate, including by exchanging information, to assist each other in the exercise of their powers and responsibilities with regard to tax enforcement.

7. Legislation Regarding Tax Enforcement
   
   Subject to the principles set out in this Appendix, the Palestinian Authority is authorized, in addition to the measures included in the legislation set out in Appendix A, to take tax enforcement measures included in the following legislation:
   
   
1. Law regarding Collection of Public Monies, No.6, 1952, except for articles 10, 11, 1 2A ( appeals will be brought before the local courts ), 14, 16 ( A ) ( with regard to payments owed by the Palestinian Authority )
   
2. 
   Order regarding Amendment of the Collection of Public Moneys Law, No. 113, 1967
   
   
3. Rules regarding Collection of Public Monies, 1988, except for articles 4 ( b ) - ( c ),

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