Sales Tax Act 1972 (Act 64)
PART VIII - COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION



Section 27. Persons about to leave the Federation.


If the Director General has reason to believe that a taxable person is about to leave the Federation before any sales tax due by him becomes payable in accordance with the provisions of this Act, the sales tax shall, if the Director General deems fit, be payable on such earlier date as the Director General determines and, if the whereabouts of the taxable person are known to the Director General, the taxable person shall be notified accordingly. Power to collect sales tax from person owing money to taxable person.



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