GARNISH INCOME/ ACCOUNTS

To recover Value Added Taxes, Business Licence taxes or Real Property Taxes, the department may:

• Garnish amounts due to a taxpayer from a third party; for example an employer, tenant, customer or bank.

• Garnish a third party who has authority from some other person to pay money to the taxpayer; for example an agent.

If the third party fails to comply with a Garnishment notice, that person becomes personally liable for the taxes owed.

Ref. Value Added Tax Act Section 63

SEIZURE OF GOODS & ASSETS

To recover Value Added Tax, the department has the power to:

• Seize goods where there are reasonable grounds to believe that the goods comprise a taxable supply or taxable importation, and VAT on the supply or import has not or will not be paid

• Enter any house or premises to seize goods or a vehicle

• Detain the goods or vehicles for 10 working days after seizure or the due date for the VAT

• Sell the goods or vehicles by public auction after the detention period

Ref. Value Added Tax Act Section 67