Is it permissible to use the tax money imposed on projects registered in my commercial register until the Tax Directorate demands it?

The company, registered in the questioner's name, represents project owners before the state. His handling of the project owners' tax money is that of an agent. He is not permitted to benefit from these funds except with permission. If he profits from them without their permission, the legality of that profit is a matter of scholarly disagreement. If he loses them, he is responsible for guaranteeing them due to his transgression.