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