payment to the owner is subject to the prior interest of the Value Added Tax Service
which has precedence over other interests.
(7) Where property seized in the execution of the distress warrant is under a
mortgage, bill of sale, charged by way of security for debt, or is I any way encumbered,
the interests of the Value Added Tax Service has precedence over all the other interests.
Recovery in respect of a person under liquidation
10.
Where tax, penalty or interest is due under this Act from a person who is subject
to liquidation or bankruptcy proceedings, the liquidator, receiver, or other person
responsible for winding up the affairs of the debtor shall not distribute the assets until full
payment has been made of the tax, penalty or interest due under this Act.
Records, related maters, offences and penalties
11.
Sections 29 and 30 and Parts IX, ad XII of the Value Added Tax Act 1998,
(Act546) apply to the management of the tax with the modifications that are necessary.
Objections and appeals
12.
Sections 54 and 55 and PART X of the Value Added Tax Act 1998, (Act 546)
apply in matters of objections and appeals related to the tax.
Evidence in proceedings
13.
(1) A certificate issued by the Commissioner that
(a) a tax return requires by this Act has not been submitted or has not
been return required by this Act has not submitted on the specified
date, or
(b) tax shown as due in any tax return or assessment made under this Act
has not been paid,
Is sufficient evidence in civil or criminal proceedings of that fact unless the contrary is
proved.
(2) A photocopy of a document furnished to the Commissioner or an officer of
the VAT Service or the National Communications Authority under the requirements of
this Act and certified by the Commissioner, is admissible as evidence in civil or criminal
proceedings to the same extent as the original.
(3) A statement or other information contained in a document produced by a
computer is admissible as evidence in civil or criminal proceedings if it is certified as
correct by the Commissioner unless the contrary is proved.
Directive and powers of the Minister and the Commissioner
14.
(1) The Minister may policy directives that the Minister considers necessary to
the Commissioner for the effective implementation of this Act.
(2) Subject to the provisions of this Act, the Commissioner may in writing give
administrative directives that the Commissioner considers necessary for the
implementation of the provisions of this Act.
(3) The Commissioner may request any person in writing to provide security that
the Commissioner considers adequate for the protection of revenue.