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Such a debt can be collected as follows:-
i) The taxpayer can be sued for the recovery in a court of law.
ii) The taxes can be collected through an authorized agent. In this case an organization or individual known to be making payments to the defaulting tax payer can be appointed as agent and can be legally required to make payment to the commissioner of any amount that was due to the defaulting taxpayer and the obligation shall be taken to have been legally satisfied.
The agent’s defaults in paying as an agent, the tax shall be collected from him as if it was due from him initially including the penalties.
Various institutions can be appointed as agents e.g. banks and marketing organizations NCPB, KCC, KTDA etc.
iii) Restraining order against the tax payer. In this case the commissioner for domestic taxes seizes the property of defaulting tax payer which would be auctioned so as to satisfy the tax debt.
Wilfykil answered the question on February 25, 2019 at 10:26
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