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

144A. Collection and recovery of social charges by Direction-General (1) The Director-General shall— (a) collect social charges; I5 – 91 [Issue 9] Income Tax Act (b) enforce payment of, and recover, any unpaid social charge in the 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 (d) a recycling fee under the Employment Rights Act. [S. 144A inserted by s. 9 of Act 4 of 2017 w.e.f. 1 January 2018.] 144B. — [Part XIA (sections 144A and 144B) amended by s. 10 (s) Act 18 of 1999 w.e.f. 1 July 1999; s. 12 (w) of Act 25 of 2000 w.e.f. 1 July 2000; repealed and replaced by s. 11 (u) of Act 23 of 2001 w.e.f. 11 August 2001; repealed by s. 27 (10) (k) of Act 33 of 2004 w.e.f. 1 July 2006; amended by s. 9 of Act 4 of 2017 w.e.f. 1 January 2018.] PART XII – OFFENCES