Home Taxes & Duties Recovery of Tax

Recovery of tax

 

Where tax remains in arrear, the Director General may enforce payment of the tax by the following measures:

 

  1. Deduction from emoluments
  2. Attachment order
  3. Distress warrant
  4. Inscription
  5. Contrainte
  6. Temporary closure of business
  7. Prosecution

  1. Deduction from emoluments

    Issue a notice to the employer requiring him to deduct the tax outstanding from the emoluments of the employee owing the tax.

     

  2. Attachment order

    Attach in the hands of a third party any money owed or payable by him to the taxpayer.

     

  3. Distress warrant

    Issue a warrant to an Usher of the Supreme Court to recover tax by distress and sale of goods, chattels and effects of the taxpayer.

     

  4. Inscription

    Inscribe a privilege on all immovable properties of the taxpayer so as to secure the recovery of tax due.

     

  5. Contrainte

    Apply to a Judge in Chambers for an order to sell the immovable properties of the taxpayer.

     

  6. Temporary closure of business

    Apply to a District Magistrate for an order to close down part or the whole of the business of the taxpayer for a period not exceeding 14 days.

     

  7. Prosecution

     

Go Top