Inland Revenue Administration (CAP. 2 17 1

CHAPTER 217

THE INLAND REVENUE
ADMINISTRATION ACT

Arrangement of Sections
Section

1. Short title.
2. Interpretation.
3 . Appointment of Commissioner of Inland Revnue.
4. Establishment of Inland Revenue Department.
5. Saving for acts done prior to commencement of this Act.
6. Construction.
7. Tax a first charge on property.
8. Default in payment.
9. Penalty and interest.

10. Power to distrain for tax.
11. Sale of goods seized.
12. Crown may purchase property.
13. Recovery of tax as debt.
14. Limitation not to bar recovery of tax.
15. Offences.
16. Provisions of this Act to prevail.

FIRST SCHEDULE.
SECOND SCHEDULE.

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Inland Revenue Administration (CAP. 2 17 3

INLAND REVENUE ADMINISTRATION

(1st January, 1977.)

1. This Act may be cited as the Inland Revenue Short title.
Administration Act.

2. In this Act, "tax" means any tax, duty, fee, pay- Interpretation.
ment or other revenue which accrues to the Government by
virtue of any of the enactments specified in the First Schedule First schedule.
or which is payable to the Commissioner or for which the
Commissioner is accountable under any other enactment.

3. For the due administration of this Act the Public CE:~:;;::;:,
Service Commission shall appoint a Commissioner of Inland l,land R,,,,~,.
Revenue and such other officers and persons as may be
necessary.

4. There shall be established an Inland Revenue ~ ; ; ; ~ ~ s ~ ~ ~ u ~ f
Department which shall be administered by the Department.
Commissioner of Inland Revenue who shall be responsible
for assessing, collecting and accounting for, as the case may
be, the revenues accruing to Government by virtue of the
enactments specified in the First Schedule, and in particular First Schedule.
shall be responsible for exercising the powers conferred and
discharging the duties and responsibilities imposed-

(a) upon the Accountant-General by or in relation
to such enactments;

(6) upon the Commissioner of Income Tax by-
(i) The Income Tax Act; Cap. 212.

(ii) the Aid to Pioneer Industries Act; and Cap. 14.

(iii) The Fiscal Incentives Act; and Cap. 172.

(c) by the Vehicles and Road Traffic Act in relation Cap. 460.
to the functions imposed by section 5 thereof.

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4 CAP. 2 17) Inland Revenue Administration

Saving for acts
done prior to 5 . Any acts, decisions, authorisations, consents or
commencement of other matter done or made bv anv officer under anv of the , ,
this Act.
First Schedule.

enactments referred to in the First Schedule prior to the date
of commencement of this Act shall continue to have effect
wherever it is appropriate to do so and be deemed to have
been made by or on behalf of the Commissioner of Inland
Revenue.

Construction. 6. The provisions of the Income Tax Act shall be read
and construed as if references therein to the Commissioner
were references therein to the Commissioner of Inland
Revenue appointed under this Act.

Tax a first
charge on 7. Tax shall be a charge on the property of the person
property. from whom such tax is due and payable, and shall take

priority over any other charge or debt due by speciality or
otherwise, except debts and taxes due to the Government.

Default in
payment. 8. Where tax is not paid within ninety days from the

day on which it becomes due and payable, default is deemed
to have been made in the payment thereof.

Penalty and
interest.

9. (1) A person who fails to pay before it is deemed
to be in default under section 8 shall-

(a) in addition to the tax, pay to the Commissioner
a penalty equal to twenty per cent of the amount which
is not paid, and

( b ) in addition to the tax and the penalty imposed
by paragraph (a) pay to the Commissioner an amount
as interest at the rate of one per cent per month
calculated for each month during which any amount
of tax remained unpaid on the amount of tax that was
due and unpaid at any time in that month.

(2) Where any penalty or interest is paid or payable
by a person under subsection (I), the Minister may, where
the circumstances of the case appear to him to warrant it,
remit the penalty or interest in whole or in part.

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Inland Revenue Administration (CAP. 2 17

10. (1) Where a period of sixty days has elapsed after Power to distrain
for tax.

default under section 8 has occurred, the Commissioner may
authorise the seizure and sale-

(a) of the goods, chattels and effects of the person
from whom the tax is due and payable; or

( 6 ) of any goods and chattels found on the property
of the person from whom the tax is due and payable.

(2) The authority to seize and sell under this section
may be in the form in the Second Schedule and such authority Second Schedule.
shall be sufficient warrant and authority to levy the amount
of tax, unpaid and in arrear, together with any penalty or
interest due under section 9 from each and every person as
contained in the list referred to in the authority, in like
manner as if separate warrants had been issued for the
recovery of the tax, penalty and interest due from each such
person.

(3) For the purpose of seizing and selling any goods
or chattels under this section, any person may, if expressly
authorised in writing by the Commissioner, execute any
warrant of distress, and if necessary break open any building
in the day-time for the purpose of levying such distress; and
he may call to his assistance any peace officer, when so
required, to aid and assist in the execution of any warrant
of distress and in levying the distress.

(4) No misdescription or error in the name of any person
from whom tax is due and payable in any way invalidates
a warrant issued under this section or any distress levied
under the authority thereof.

1 . (1) If the amount of the tax in respect of which t2;e;: goods
any goods have been seized under the provisions of this Act
and all expense incidental to such seizure shall not be sooner
paid, the goods shall be sold at public auction at such time
and place as the Commissioner shall direct; but no such sale
shall take place within five days of the seizure of such goods,
unless the goods seized are, in the opinion of the
Commissioner, of a perishable nature, or the owner of such
goods has requested their earlier sale.

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6 CAP. 2 17) Inland Revenue Administration

(2) All goods seized under this Act shall be deposited
in some fit place, or left in the possession of some fit person,
as the Commissioner may determine.

(3) The proceeds of the sale of any such goods shall
be applied first towards the payment of the expenses of the
seizure and sale thereof and the payment of the tax in respect
of which they were seized, and the balance, if any, of the
proceeds of such sale shall be paid to the person from whom
tax was due and payable, on application being made for the
same.

(4) The date, time and place of sale of all goods seized
under this Act shall be published prior to the date of sale
thereof unless such goods are being sold before the expiry
of the five-day period under subsection (1).

Crown may
purchase

12. At the sale of goods or other property under the
property. provisions of this Act any duly authorised officer of the

Government may bid for and purchase any such goods or
other property on behalf of the Crown.

Recovery of tax
as debt.

13. (1) In addition to the means of recovering the
tax provided for by sections 10 and 11, tax may be recovered
as a debt due to the Crown from the person from whom
tax is due and payable.

(2) In any proceedings under this section a certificate
purporting to be signed by the Commissioner certifying the
amount of tax due shall be regarded as prima facie evidence
of that fact.

Limitation not 14. No enactment relating to the limitation of actions
bar recovery of
tax. shall bar or affect any action or remedy for the recovery of

unpaid tax.

Offences. 15. (1) Any person who wilfully obstructs or hinders
the Commissioner in the performance of his duty or the
exercise of his authority under this Act is guilty of an offence
and is liable on summary conviction to a fine of ten thousand
dollars and to imprisonment for a term of one year.

(2) Where an offence is committed by a body corporate,
any person who at the time of the commission of the offencce

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Inland Revenue Administration (CAP. 2 17 7

was a director, manager, secretary or other similar officer
of the body corporate, o r purported to act in such capacity,
is deemed to have committed the offence unless he proves
that the offence was committed without his consent or
connivance and that he exercised all such diligence to prevent
the commission of the offence as he ought to have exercised
having regard to the nature of his functions in that capacity
and to all the circumstances.

16. Where there is any inconsistency between the f ; n ~ ~ ~ ~ ~ ~ ~ , ~ h i s
provisions of this Act and the provisions of any enactment
referred to in section 2 , the provisions of this Act prevail.

Cap.

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FIRST SCHEDULE

The Auctioneers Act

The Banking Act

The Betting and Gaming Act

The Entertainments Duty Act

The Fiscal Incentives Act

The Football Pool Betting Tax Act

The Foreign Currency Levy Act

The Hotels Tax Act

The Income Tax Act

The Insurance (Licence) Act

The Land Sales Duty Act

The Pawnbrokers Act

The Property Tax Act

The Stamp Act

The Telecommunications (Licences and Fees)
Order made under Section 6 of the
Telecommunications Act

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Cap . 424 The Telecommunications Tax Act

Cap . 434 The Trade Licences Act

Cap . 460 The Vehicles and Road Traffic Act

SECOND SCHEDULE (Section 10)

INLAND REVENUE ADMINISTRATION ACT

DISTRESS WARRANT

T o ................................................................ (persons
authorised) and to all Peace Officers,

I, ...................................................... Commissioner of
Inland Revenue by virtue of the power vested in me by section 10
of the Inland Revenue Administration Act, do hereby authorise
you to collect and recover the several amounts respectively due
for tax from each person specified in the list hereto, together with
the additional sum for penalty and interest accruing under section 9
of the Act, and for the recovery thereof I further authorise you
that you; with the aid, if necessary, of your assistants and calling
to your assistance any constable if necessary, which assistance they
are hereby required to give you forthwith levy by distress such
sums, together with such additional sum for penalty and interest
and also the costs and charges of and incident to the taking and
keeping of such distress, on the goods, chattels, or other distrainable
things of the person from whom the tax or sum is due and owing
or on any goods or chattels found on the property of such person.

And for the pu ose of levying such distress you are hereby
authorised, if necess !' ry, with such assistance as mentioned before,
to break open any building in the daytime.

.... Given under my hand this day of , 19

........................................................................
Commissioner of Inland Revenue.