127. Recovery of tax from persons holding money for another person
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(1) For the purposes of recovery of any tax due and payable by any person, the Comptroller may, by notice in writing, declare any other person—
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(a) from whom any money is due or may become due to the first mentioned person;
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(b) who holds or may subsequently hold money for or on account of the first mentioned person;
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(c) who holds money on account of some other person for payment to the first mentioned person; or
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(d) who has authority from some other person to pay money to the first mentioned person,
to be the agent of that person and to pay to the Comptroller within 15 days of the date of service of the notice, or if on such date no money is due or held to which this subsection applies, within 15 days of the date on which money becomes due or is held in any of the circumstances referred to in this subsection, the amount specified in the notice or, if the money due or held is less than the amount specified, the whole amount of the money due or held.
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(2) The payment of any money to the Comptroller by any person under subsection (1) shall to the extent of such payment constitute the discharge of the original liability of that person to the person from whom tax was due and payable to the Comptroller.
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(3) Where any person, declared to be an agent under subsection (1), fails to make any payment within the time specified in a notice under that subsection, the provisions of this Act shall apply as if each amount were tax due and payable by the person declared to be an agent on the date by which he or she was required to make such payment to the Comptroller.
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(4) The Comptroller may advise the Permanent Secretary in the Ministry of Finance and Planning to set-off the amount of tax debt or part of tax debt against sums due by the Government to a tax debtor if the Government holds, controls, has custody, or has monies belonging to the tax debtor and is due to make a payment to the tax debtor. (Inserted by Act 5 of 2019)
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(5) The Comptroller may direct the Comptroller of the Customs and Excise Department to set-off monies due to a person against a tax outstanding by that person. (Inserted by Act 5 of 2019)