Section 17: Collection and recovery of contribution or recycling

17. Collection and recovery of contribution or recycling fee by Director-General (1) The Director-General shall – (a) in relation to every employer, collect any contribution payable under sections 5 and 5A and any surcharge payable under section 16; Acts 2017 45 (b) where applicable, collect any recycling fee; and (c) enforce payment of, and recover, any contribution, including surcharge, or recycling fee in the same manner as income tax is recoverable under Part XI of the Income Tax Act. (2) Notwithstanding section 3(3) of the Mauritius Revenue Authority Act, any contribution, including surcharge, or recycling fee collected by the Director-General shall be remitted to the Minister – (a) in case payment of the contribution, including surcharge, or recycling fee 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 contribution, including surcharge, or recycling fee 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 contribution, including surcharge, or recycling fee collected from every employer; (b) the amount of contribution, including surcharge, or recycling fee remitted to the Minister, in respect of every employer; and 46 Acts 2017 (c) the amount of contribution, including surcharge, or recycling fee 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 Minister – (a) in case payment of the contribution, including surcharge, or recycling fee 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 contribution, including surcharge, or recycling fee is made. (5) Any contribution, including surcharge, or recycling fee which has not been paid to the Minister in respect of any month shall, on the commencement of this section, be due to the Director-General. (i) in sections 19 and 20, by inserting, after the words “Permanent Secretary”, the words “or Director-General, as the case may be,”; (j) in section 21(3), by inserting, after the word “Minister”, the words “or Director-General”; (k) in section 22, by inserting, after the words “Permanent Secretary” wherever they appear, the words “or Director-General”; Acts 2017 47