Section 111J: Priority over tax deducted
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
111J. Priority over tax deducted
(1) Notwithstanding any other enactment, income tax deducted by a
payer under this Sub-part—
(a) shall be held on behalf of the Government of Mauritius; and
(b) shall not be subject to attachment in respect of any debt or
liability of the payer.
(2) In the event of the liquidation or bankruptcy of the payer, the amount
deducted under this Sub-part shall not form part of the estate in liquidation
or bankruptcy and shall be paid in full to the Director-General before any distribution of property is made.
[S. 111J inserted by s. 18 (zl) of Act 15 of 2006 w.e.f. 1 October 2006.]
Ask juris about this section Official source
Questions this section answers
- If a payer who deducted tax from me goes bankrupt, is that deducted tax protected and paid to the tax authority first?