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TAX COLLECTION THE TAX COLLECTION ACT 1 ARRANGEMENT OF SECTIONS 1. Short title. 2. Dellnition of "tax" and "taxes". 3. Governor-General may appoint Collector of Taxes and Assist- 4. Powers and duties of Assistants to a collector of Taxes. 5. Appointments of Collectors, etc. 6. [Deleted by Act 12 of 1985, Schedule] 7. Collector of Taxes or Assistant may be Sub-collcctor of 8. [Delefe by Act 12 of 1982, Schedule] 9. Minister to make rules. Rates to be deemed taxes. ants. Customs. 10. Recovery of penalties. 11. Collector etc., to assist in Wi up forms. 12. Collector etc., to stop salary or pay to public oacer for taxes. 13. Penalty on neglect of duty. Collection of Taxes 14. Tax collection year 1st April to 31st March. Payment in Moieties and Insfalments 15. d over a~ huarEred &llamy be ,@ h h t k 16. Exemption €room payment of second moiety in certain cases and after certain notice. As to duties for second moiety. 17. How to bc entered by Collector. 18. Taxes exceding two hundred ddlass pyable qumtedy. Non-payment of quarterly instalments. [The inclusion of this page is authorized by LN. 3/Ux)ll
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THE TAX COLLECTION ACT

Jun 29, 2023

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