The Tax Procedures Act, 2015

Chapter 16

Security for tax due (s.36)

The Commissioner has powers to

  • demand for security (s.36)

  • Direct land registrar to place a mortgage or charge on taxpayer’s property or interest there on. (s.40)

  • This is subject to any prior mortgage or charge

  • Issue a distress order for recovery of unpaid tax or by sale of moveable property. (s.41(1))

  • Property may be sold by

    1. Private treaty
    2. Public auction
Bank accounts & debtors - Agency notice (s.42)

The Commissioner has powers to direct (s.42)

  • Banks to pay from account balances (s.42(2b))

  • debtors to pay to the commissioner (s.42(2a))

  • any other third party to pay to the Commissioner (s.42(2c,d))

  • Employers may be required to make a deduction to the commissioner for unpaid tax (s.42(3))

  • Maximum deduction to be 20% after tax

Failure to transfer/deduct, agent/payer to be liable. (s.42(13)) @2014-2021 All rights reserved
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