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(1) Where any person is in possession of, or otherwise liable to pay any sums of money to or is in possession of any assets of a person chargeable to tax under this Law the Commissioner may declare by notice in writing such person an agent in respect of the collection of such tax and such person shall pay any tax due from any assets or moneys including pensions, salaries, wages or any other remuneration in his possession or control.

(2) For the purpose of this section, the Commissioner may require any person to give him information as to any moneys, funds or other assets which may be held by him, or due by him to any other person.