Print Options

(1) A tax, penalty or any interest due under this Act which remains unpaid after the due date may be recovered by the Commissioner as a debt.

(2) An amount shown as the tax on a bill or invoice for electronic communications service usage is recoverable as tax from the person who issues the bill or invoice whether or not

(a) tax is chargeable on the electronic communications services usage, or

(b) the person who issues the bill or invoice is  a person authorized to provide electronic communications service under the Electronic Communications Act, 2008 (Act 775).’ [Amended by the Communications Service Tax (Amendment) Act, 2013 (Act 864)]

(3) Where a body, either corporate or unincorporated which is liable for the payment of the tax, or of any penalty or interest that arises under this Act, defaults in payment, in whole or in part after written demand, the directors, partners, and the person in control of the body are jointly and severally liable to pay the sum due.

(4) Where tax, penalty or interest is payable and due under this Act the Commissioner may apply to the Court for an order that compels an individual or business

 

(a) from whom money is due or is accruing to the person required to apply the tax, interest or penalty, or

(b) who holds money for or on account of the person requires to pay the tax, interest or penalty,

To pay to the Commissioner that money, or so much of its as is sufficient to discharge the tax, interest or penalty payable and due.