Article 234 of Code of Civil Procedure

If the deposit is not made in accordance with the preceding Article or Article (218), the garnishee must declare what is owed by him at the Enforcement Department before which the proceedings are being taken, within ten days of being served with the attachment. He shall state in the declaration the amount of the debt, its basis, and the grounds for its extinguishment, if any; specify all attachments imposed in his hands; and deposit the documents supporting his declaration or copies thereof. If the garnishee holds movables, he must attach to the declaration a detailed statement thereof. If the attachment is in the hands of the Government, a public authority, a public institution, or a bank, the declaration of what is owed shall be made by means of a letter sent by the garnishee entity to the Enforcement Department before which the proceedings are being taken, within the aforementioned period, containing the particulars of the declaration. The garnishee shall not be exempt from the duty to declare what is owed by the fact that he is not indebted to the attachment debtor. In that event, the declaration may be made by a statement recorded by the enforcement officer in the record of service of the attachment when it is imposed. Nor shall professional secrecy exempt him from the duty to declare what is owed.