{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"A11T88","written":"A11-T88","title":"Provision for Collection of Taxes Act, 2023","status":"As at 8 September 2026. In force from 6 December 2023 by S.O. 3936(E) [N12-NE9].","path":"/A11-T88","asAt":null,"sha256":null,"blocks":[{"kind":"title","segs":["Provision for Collection of Taxes Act, 2023 [A11-T88]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force from ","6 December 2023"," by ",{"text":"S.O. 3936(E)","href":"/N12-NE9"}," [N12-NE9]","."]},{"kind":"line","segs":["Dates: made 24 January 2023; in force 6 December 2023; ceased none recorded. Gazette: none recorded. Band A."]},{"kind":"line","segs":["Synthetic. The words of this Act are generated by the register; its title, number and year are real."]},{"kind":"line","segs":["Cite: Provision for Collection of Taxes Act, 2023, Act 50 of 2023 [A11-T88]. Machine: A11-T88."]},{"kind":"heading","segs":["Sections (50)"]},{"kind":"item","segs":["Chapter I. PRELIMINARY"]},{"kind":"item","segs":["Chapter II. CONTROLLER"]},{"kind":"item","segs":["Chapter III. REGULATION OF THE CARRYING ON OF A LICENSED ACTIVITY"]},{"kind":"item","segs":["Chapter IV. REGULATION OF THE RUNNING OF AN ESTABLISHMENT"]},{"kind":"item","segs":["Chapter V. OFFENCES AND PENALTIES"]},{"kind":"item","segs":["Chapter VI. MISCELLANEOUS"]},{"kind":"item","segs":[{"text":"Section 1. Short title, extent and commencement","href":"/S2B-ACG"}," [S2B-ACG]"]},{"kind":"item","segs":[{"text":"Section 2. Definitions","href":"/S2B-ADJ"}," [S2B-ADJ]"]},{"kind":"item","segs":[{"text":"Section 3. Appointment of Controller","href":"/S2B-AEM"}," [S2B-AEM]"]},{"kind":"item","segs":[{"text":"Section 4. Registration of contractors","href":"/S2B-AFP"}," [S2B-AFP]"]},{"kind":"item","segs":[{"text":"Section 5. Prohibition of the carrying on of business without licence","href":"/S2B-AGD"}," [S2B-AGD]"]},{"kind":"item","segs":[{"text":"Section 6. 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Exact quotation matching checks wording only.","publications":[]}},"canonical":"/A11-T88","text":"Provision for Collection of Taxes Act, 2023 [A11-T88]\nAs at 8 September 2026. In force from 6 December 2023 by S.O. 3936(E) [N12-NE9].\nDates: made 24 January 2023; in force 6 December 2023; ceased none recorded. Gazette: none recorded. Band A.\nSynthetic. The words of this Act are generated by the register; its title, number and year are real.\nCite: Provision for Collection of Taxes Act, 2023, Act 50 of 2023 [A11-T88]. Machine: A11-T88.\nSections (50)\nChapter I. PRELIMINARY\nChapter II. CONTROLLER\nChapter III. REGULATION OF THE CARRYING ON OF A LICENSED ACTIVITY\nChapter IV. REGULATION OF THE RUNNING OF AN ESTABLISHMENT\nChapter V. OFFENCES AND PENALTIES\nChapter VI. MISCELLANEOUS\nSection 1. Short title, extent and commencement [S2B-ACG]\nSection 2. Definitions [S2B-ADJ]\nSection 3. Appointment of Controller [S2B-AEM]\nSection 4. Registration of contractors [S2B-AFP]\nSection 5. Prohibition of the carrying on of business without licence [S2B-AGD]\nSection 6. Grant of licence [S2B-AHF]\nSection 7. Maintenance of records and furnishing of returns [S2B-AJ9]\nSection 8. Powers of Secretary [S2B-AKB]\nSection 9. Power to issue directions [S2B-AM5]\nSection 10. Power to exempt [S2B-AN7]\nSection 11. Registration of licensees [S2B-AP1]\nSection 12. Prohibition of the running of an establishment without licence [S2B-AQ3]\nSection 13. Grant of licence [S2B-ARX]\nSection 14. Maintenance of records and furnishing of returns [S2B-ASZ]\nSection 15. Powers of Secretary [S2B-ATS]\nSection 16. Power to issue directions [S2B-AVV]\nSection 17. Power to exempt [S2B-AWN]\nSection 18. Registration of persons carrying on a regulated activity [S2B-AXQ]\nSection 19. Prohibition of the execution of contracts without licence [S2B-AYH]\nSection 20. Grant of licence [S2B-AZK]\nSection 21. Maintenance of records and furnishing of returns [S2B-B0C]\nSection 22. Powers of Secretary [S2B-B1E]\nSection 23. Power to issue directions [S2B-B28]\nSection 24. Power to exempt [S2B-B3A]\nSection 25. Registration of bodies corporate [S2B-B44]\nSection 26. Prohibition of the carrying on of a licensed activity without licence [S2B-B56]\nSection 27. Grant of licence [S2B-B60]\nSection 28. Maintenance of records and furnishing of returns [S2B-B72]\nSection 29. Powers of Secretary [S2B-B8W]\nSection 30. Power to issue directions [S2B-B9Y]\nSection 31. Power to exempt [S2B-BAR]\nSection 32. Registration of registereds establishment [S2B-BBT]\nSection 33. Prohibition of the carrying on of a regulated activity without licence [S2B-BCM]\nSection 34. Grant of licence [S2B-BDP]\nSection 35. Maintenance of records and furnishing of returns [S2B-BEG]\nSection 36. Powers of Secretary [S2B-BFJ]\nSection 37. Power to issue directions [S2B-BG9]\nSection 38. Power to exempt [S2B-BHB]\nSection 39. Registration of contractors [S2B-BJD]\nSection 40. Prohibition of the carrying on of business without licence [S2B-BKF]\nSection 41. Grant of licence [S2B-BM1]\nSection 42. Maintenance of records and furnishing of returns [S2B-BN3]\nSection 43. Powers of Secretary [S2B-BP5]\nSection 44. Penalty for contravention [S2B-BQ7]\nSection 45. Offences by companies [S2B-BRS]\nSection 46. Appeal [S2B-BSV]\nSection 47. Cognizance of offences [S2B-BTX]\nSection 48. Protection of action taken in good faith [S2B-BVZ]\nSection 49. Power to make rules [S2B-BWH]\nSection 50. Power to remove difficulties [S2B-BXK]\nMade under\nNo recital of a power is printed.\nActs on (0)\nnone\nActed on by (1)\nCommences: Notification S.O. 3936(E), dated 2nd December, 2023, 6 December 2023. \"shall come into force\". Synthetic demonstration target.\nNot held (0)\nnone"}