Section 34: Power to require security
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
34. Power to require security
(1) The Director-General may, for the purposes of securing payment of
any tax due, require a person to give security in such amount and in such
manner as the Director-General may determine.
(2) Any person who, without any reasonable cause, fails to give such security as is required under subsection (1) shall commit an offence.
Ask juris about this section Official source
Questions this section answers
- Can the tax authority require me to give security to guarantee payment of VAT I owe?