ARRANGEMENT OF SECTIONS
1 Short title
2 Definition of "tax" and "taxes"
Rates to be deemed taxes
3 Governor-General may appoint Collector of Taxes and Assistants
4 Powers and duties of Assistants to a Collector of Taxes
5 Appointments of Collectors, etc
6 [Deleted by Act 12 of 1985 Sch.]
7 Collector of Taxes or Assistant may be Sub-Collector of Customs
8 [Deleted by Act 12 of 1985 Sch.]
9 Minister to make rules
10 Recovery of penalties
11 Collector etc, to assist in filling up forms
12 Collector etc, to stop salary or pay to public officer for taxes
13 Penalty on neglect of duty
Collection of Taxes
14 Tax collection year 1st April to 31st March
Payment in Moieties and Instalments
15 Duties of over forty cents may be paid in moieties
16 Exemption from payment of second moiety in certain cases and after certain notice as to duties for second moiety
17 How to be entered by Collector
18 Taxes exceeding eighty cents payable quarterly
Non-payment of quarterly instalments
19 Assignment of property after payment of instalment of taxes thereon
20 Duty to produce receipts for taxes, etc
21 Duties, rates, etc, on houses in Kingston charged upon the lands
22 Recovery of second moiety
Enforcement of Taxes
23 Collector may, on neglect to make return as by Act required, assess and make penalty
24 Authority to distrain
25 Penalty on evasion of taxes
26 Succeeding occupier distrained on to deduct from rent
27 Taxes may be recovered in Resident Magistrate's Court
28 Power to appoint Bailiffs to make distress
29 Payment of taxes from property taken by Bailiff the Resident Magistrate's Court
30 Distress may be made on money, etc
31 When distress to be sold
32 Distress not redeemable but on payment of taxes and commission
33 Collector of Taxes, etc, not liable except for wilful injury, etc, to distress
34 Distrainer not a trespasser ab initio
35 Properties in receivership may be distrained on
36 Taxes prior lien to bankruptcy
37 Quit rents recoverable against owner as well as tenant
38 Costs of distress
39 [Repealed by Act 31 of 1999 s 10.]
40 Penalty for obstructing officer
Relief to Indigent Persons
41 Relief to indigent persons
42 Examination by Collector of Taxes, etc
43 Parish Council or Kingston and St Andrew Corporation to recommend and Minister to relieve
44 Remission in cases of poor and destitute persons
Actions by Persons Aggrieved
45 Damages recoverable against Collector, etc
Recovery of Penalties, Forfeitures and Taxes
46 Recovery of penalties, forfeitures and taxes by other process than distress
47 No limitation as to recovery of taxes
48 Justices may give moiety of penalty to informer
49 Copies of rules evidence
50 Certificates of certain officers evidence
Application of Act
51 This Act to apply to taxes, the collection of which not otherwise provided for
52 Designation of responsible officer by companies
SCHEDULE [Repealed by Act 31 of 1999 s 15.]
THE TAX COLLECTION ACT
[Date of Commencement: 13th August, 1867]
Law 6 of 1960.
42 of 1969,
12 of 1985,
12 of 1986,
31 of 1999.
This Act may be cited as the Tax Collection Act.
(1) The words "tax" or "taxes" as used in this Act shall include quit rents and all taxes, rates, duties, and fees payable under any enactment to the Collector or Assistant Collector of Taxes for any parish.
Rates to be deemed taxes.
(2) All rates levied or imposed, or hereafter to be levied or imposed under or by virtue of any enactment of this Island, shall be deemed to be taxes within the meaning of this Act.
It shall be lawful for the Governor-General at any time to appoint a Collector of Taxes for each or any parish of this Island, and as many assistants to every such Collector, as may be necessary.
Subject to the orders of the Collector of Taxes, all Assistants to every such Collector of Taxes shall have the powers of the Collector of Taxes, and all such assistants shall perform such duties in the Revenue Department as the Collector, whose Assistants they are, shall subject to the orders of his official superiors, prescribe.
Every Collector of Taxes, and Assistant Collector of Taxes shall hold his office during pleasure, and that notwithstanding his having been appointed to some other office which under this Act he can hold concurrently with his office of Collector of Taxes, or Assistant Collector of Taxes.
A Collector of Taxes, or an Assistant to a Collector of Taxes in any parish, may be appointed by the Governor-General to be a Sub-Collector of Customs in any port within that parish; and, when so appointed, in his capacity of Sub-Collector of Customs, shall be subject to the orders of the Commissioner of Customs and Excise or the Commissioner of and Revenue, as may be appropriate, and a Sub-Collector of Customs may also be appointed by the Governor-General to be the Collector of Taxes, or an Assistant to the Collector of Taxes in that parish.
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