Section 22: Collection and recovery of levy by Director-General

22. Collection and recovery of levy by Director-General (1) The Director-General shall, in relation to every employer – (a) collect the levy payable under sections 18 and 18A, and any surcharge payable under section 19; and (b) enforce payment of, and recover, any unpaid levy, including surcharge, in the same manner as income tax is recoverable under Part XI of the Income Tax Act. 24 Acts 2017 (2) Notwithstanding section 3(3) of the Mauritius Revenue Authority Act, any levy, including surcharge, collected by the Director-General under this Act shall be remitted to the Ministry – (a) in case payment of the levy, including surcharge, is made electronically, not later than 2 working days from the date of the payment; or (b) in any other case, not later than 10 working days after the end of the month in which payment of the levy, including surcharge, is made. (3) The Director-General shall, for the purposes of subsection (1), keep appropriate records to ascertain, in respect of every month or financial year, as the case may be – (a) the amount of levy, including surcharge, collected from every employer; (b) the amount of levy, including surcharge, remitted to the Ministry, in respect of every employer; and (c) the amount of levy, including surcharge, unpaid by every employer, as at the end of every month or financial year, as the case may be. (4) The information kept under subsection (3) shall be forwarded by the Director-General to the Ministry – (a) in case payment of the levy, including surcharge, is made electronically, not later than 2 working days from the date of the payment; or Acts 2017 25 (b) in any other case, not later than 10 working days after the end of the month in which payment of the levy, including surcharge, is made. (5) Any levy which has not been paid to the Ministry in respect of any month shall, on the commencement of this section, be due to the Director-General. (6) In this section – “Ministry” means the Ministry responsible for the subject of social security.