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The commissioner may recover tax due and payable from a person who owes money to the tax payer. Accordingly the commissioner may by notice in writing, require any person
? From whom any money is due or accruing or may become due to a taxable person; or
? Who holds or may subsequently hold money on account of a taxable person; or
? Who holds or may hold money on accounts of some other person for payments to the taxable person; or
? Any person having authority from some other person to pay money to the taxable person; to pay the commissioner that money or so much thereof as may be sufficient to pay the tax so due and payable
Wilfykil answered the question on February 25, 2019 at 09:56
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The following transactions relate to his business during the month of April 2008:
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26 April: Some of the men's suits imported from Dubai were found to be of poor quality and returned to the exporter in Dubai. A credit note of sh. 450,000 was issued by the exporter to Mr. Hodari.
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