GARNISHMENT POLICY

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STATUTORY PROVISION 11 Section 40 B (7) (7) The provisions of this section, except subsection (4), apply to the Government of Jamaica Subsection 40B (4) refers to situations where a third party does not comply with the Commissioner General’s request and becomes liable himself for the unpaid amount. The Commissioner General then has the right to take legal action against the third party to recover that unpaid amount. Subsection (7) makes it clear that where the third party is a government entity, subsection (4) does not apply. The Commissioner General will not have the power to take legal action against that government entity. The matter will be otherwise dealt with in keeping with the rules governing the operations of government. XIII. TERMINATION OF OBLIGATIONS UNDER <strong>GARNISHMENT</strong> The Notice remains in force until the Garnishee is released. This occurs when: The total amount which the garnishee owes to the tax debtor has been paid over to the Commissioner General; or 17
The total amount which the garnishee has paid over to the Commissioner General is equal to the full amount shown on the Garnishment Notice; or The debt has been otherwise extinguished; or The garnishee does not hold, control or have custody of any money belonging or due to the tax debtor. The Garnishee will receive a written withdrawal from the Commissioner General indicating that the Garnishment Notice is no longer in effect XIV. WITHDRAWAL OF <strong>GARNISHMENT</strong> NOTICE The Commissioner General may withdraw the Garnishment Notice if: 1. An offset or assessment results in a nil or credit balance. 2. Other sources have paid the tax debt in full. 3. Bankruptcy and insolvency proceedings have been initiated or are in progress. 4. Undue hardship exists 5. Extenuating circumstances exist which, in the discretion of the Commissioner General, warrant a withdrawal (e.g. illness or closure of business). XV. THE DECISION TO GARNISH 18
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GARNISHMENT POLICY

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