CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
(3) Where the Board, under this section, has required an employer to pay to it
on account of an employee's liability under this Act moneys otherwise
payable by the employer to the employee as remuneration, the requirement
shall be applicable to all future payments by the employer to the employee
in respect of remuneration until the liability of the employee under this
Act is satisfied and shall operate to require payments to the Board out of
each payment of remuneration due to the employee of such amount as may
be stipulated by the Board in the registered or other letter.
(4) Every person who has discharged any liability to a person liable to
make a payment of tax under this Act without complying with a
requirement under this section shall be liable to pay to the Board as a debt
due to the State an amount equal to the liability discharged or the amount
which he was required under this section to pay to the Board whichever is
the less.
(5) Where the person who is or is about to become indebted or liable
carries on business under a name or style other than his own name, the
registered or other letter under subsection (1) may be addressed to the
name or style under which he carries on business and, in the case of
personal service, shall be deemed to have been validly served if it has been
left with an adult person employed at the place of business of the
addressee.
Service of Garnishees
(6) Where the persons who are or are about to become indebted or liable
carry on business in partnership, the registered or other letter under
subsection (1) may be addressed to the partnership name and, in the case
of personal service, shall be deemed to have been validly served if it has
been served on one of the partners or left with an adult person employed at
the place of business of the partnership.
NOTICES
113. (1) Every notice to be given by the Board under this Act shall be signed by
the Board or by some person or persons from time to time appointed by it
for that purpose, and every such notice shall be valid if the signature of the
Board or of such person or persons is duly printed or written thereon: but
any notice in writing under this Act to any person requiring him to furnish
particulars to the Board, or any notice under this Act requiring the
attendance of any person or witness before the Board shall be personally
signed by the Board or by any person duly authorised by it.
Signatures of notices
(2) A signature attached to any notice and purporting to be the signature of
any person so appointed shall be taken to be the signature of that person
until the contrary is shown.
BIR Mac Edition 91/01 Page 124