Section 143: Security
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.
143. Security
(1) The Director-General may, for the purpose of securing payment of
any income tax due, order a person to furnish security in such manner and in
such amount as the Director-General may determine.
(2) Any person who fails to comply with an order under subsection (1)
shall commit an offence.
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Questions this section answers
- Can the tax authority require me to put up security to guarantee payment of tax I owe?