CAP. 112]
Provisions regarding payment of tax.
30 of 1950, Schedule.
Inland Revenue.
PART XII.
Payment and Recovery of Tax.
71. (1) The tax charged by any assessment shall be paid in the manner directed in the notice of assessment on or before a date specified in such notice. Any tax not so paid shall be deemed to be in default, and the person by whom such tax is payable or, where any tax is payable by more than one person or by a partnership, then each of such persons and each partner in the partnership, shall be deemed to be a defaulter, for the purposes of this Ordinance.
(2) Tax shall be paid notwithstanding any notice of objection or appeal, unless the Commissioner orders that payment of tax or any part thereof be held over pending the result of such objection or appeal.
(3) Where the Commissioner is of opinion either that the tax or any part thereof be held over under subsection (2) is likely to become irrecoverable, or that the appellant is unreasonably delaying the prosecution of his appeal, he may cancel any order made under that subsection and make such fresh order as the case may appear to him to require.
(4) Where, upon the final determination of an appeal under Part XI, or upon any order made by the Commissioner any tax which has been held over under subsection (2) becomes payable or the tax charged is increased, the Commissioner shall give to the appellant a notice in writing fixing a date on or before which any tax or balance of tax shall be paid. Any tax not so paid shall be deemed to be in default.
(5) Where any tax is in default, the Commissioner may in his discretion order that a sum or sums not exceeding five per cent in all of the amount in default shall be added to the tax and recovered therewith.
(6) Notwithstanding anything contained in the previous subsections of this section the Commissioner may agree to accept payment of salaries and annuities tax by instalments.
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