Section 28. Power to collect sales tax ,etc., from person owing money to taxable person. (Sales Tax Act 1972

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

Section 28. Power to collect sales tax ,etc., from person owing money to taxable person.

(1) Where any sum by way of sales tax, penalty or surcharge is due and payable by a taxable person, the Director General may, by notice in writing (a copy of which shall be forwarded to the taxable person at his last known place of address) require-

(a) any person by whom any money is due or accruing or may become due to the taxable person; or

(b) any person who holds or may subsequently hold money for or on account of the taxable person; or

(c) any person who holds or may subsequently hold money on account of some other person for payment to the taxable person; or

(d) any person having authority from some other person to pay money to the taxable person,

to pay to him forthwith, or within such time as the Director General allows, such money (not being salary or wages due or accruing due to the taxable person) or so much thereof as is sufficient to pay the sum due and payable by the taxable person as aforesaid.

[Subs. Act A1058:s.12]

(2) All payments made pursuant to a notice under this section shall be deemed to be made on behalf of the taxable person and with the authority of the taxable person and of all other persons concerned.