(1) A payment of money and submission of a deposit receipt issued by a collector of revenue must be paid to or submitted to the Accountant General.
(2) Notwithstanding subregulation (1), payment of money and submission of a deposit receipt by a collector of revenue must be paid to or submitted to the Accountant General.
(3) Where a collector of revenue collects revenue, he or she shall issue a receipt for the public money in a form approved by the Accountant General.
(4) A payment of money or submissions of deposit receipts under subregulations (1) and (2) must be supported by —
(a) a paying-in slip quoting the serial numbers of the receipt and —
(i) the used receipt books from which the receipts were issued, or
(ii) a certified statement showing details of all receipts issued;
(b) a report of the amount received and deposited to the Accountant General in a form approved by the Accountant General.
(5) A deposit receipt —
(a) under subregulation (1), must be submitted to the Accountant General by the 1st work day, following the day the deposit was made;
(b) under subregulation (2), must be paid on the 1st work day, following the day of receipt in a bank account designated by the Accountant General.
(6) Where a collector of revenue pays the revenues collected directly to the Accountant General an official receipt must be obtained for the amount transferred.