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Section 144A: Collection and recovery of social charges by Director-General

Income Tax Act · PART XIA: COLLECTION AND RECOVERY OF SOCIAL CHARGES

This section is inserted by Act No 4 of 2017, section 9.

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.

144A. Collection and recovery of social charges by Director-General (1) The Director-General shall – (a) collect social charges; (b) enforce payment of, and recover, any unpaid social charge in the same manner as income tax is recoverable under Part XI. (2) In this section – “social charge” means – (a) a contribution, including surcharge, under the National Pensions Act; (b) a contribution, including surcharge, under the National Savings Act; (c) a training levy, including surcharge, under the Human Resource Development Act; and 26 Acts 2017 (d) a recycling fee under the Employment Rights Act.

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