CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
(4) The provisions of this section shall not affect the powers conferred on
the Board by section 89.
110. (1) Where -
(a) the amount of any tax for the time being due and payable under
any assessment does not exceed three thousand dollars;
(b) the tax under any assessment is payable by installments and the
sum for the time being due and payable in respect of any of those
installments does not exceed twelve hundred dollars,
the tax shall, without prejudice to any other manner of recovery, be a sum
enforceable as a civil debt by proceedings commenced in the name of
the
Board. Provisions as to recovery of tax and penalties
(2) All or any of the sums due in respect of tax from any person and
payable to the Board (being sums which are by law sums enforceable as a
civil debt) may, whether or not they are due under one assessment, be
included in the same complaint, summons, order, warrant or other
document required by law to be laid before a Magistrate or to be issued by
a Magistrate, and every document as aforesaid shall as respects such sum
be construed as a separate document and its invalidity as respects any one
such sum shall not affect its validity as respects any other such sum.
(3) A written statement as to the wages, salaries, fees and other
emoluments paid for any period to the person against whom proceedings
under this section are brought, purporting to be signed by his employer for
that period or by any responsible person in the employment of the
employer shall, in any such proceedings be prima facie evidence that the
wages, salaries, fees and other emoluments therein stated to have been
paid to the person charged have in fact been so paid.
(4) Where a penalty other than a fine, is imposed by or under this Act in
addition to tax, the penalty shall be added to the assessment, and collected
and recovered in like manner as any tax included in such assessment may
be collected and recovered.
(5) Any tax that is by this section a sum enforceable as a civil debt, may
be recovered as if it was a simple contract debt in any court of competent
jurisdiction.
(6) For the avoidance of doubt it is hereby declared to be the law that any
tax charged under the provisions of this Act is a debt due to the State and
may without prejudice to any other manner in which the same may at any
time be lawfully recovered, be sued for and recovered from the person
BIR Mac Edition 91/01 Page 122