S.L. 372.14 Art. 25Recovery by Commissioner of tax deductible by payers. Amended: L.N. 148 of 2018.

(1) Any amount of tax deducted or which should have been deducted by a payer under these rules during any month shall be a debt due to Government by the last working day of the month following that during which the deduction was or should have been made and shall be recoverable as such together with interest, which shall be charged as provided in article 44(2A) of the Act;

(2) Without prejudice to any other power vested in him, the Commissioner may sue any payer in a court of competent jurisdiction with cost of suit for the recovery of any tax deducted or which should have been deducted by a payer under these rules and not remitted to the Commissioner within the prescribed period, together with interest.