Cap. 395 чл. 53Security for tax due.

(1) If, in any particular case, the Director has reason to believe that tax collected by a registered person might not be recoverable by the Director at the time when that tax becomes payable to him in terms of this Act, he may by a notice served on that person, demand the payment of the tax within such time as may be specified in that notice and the tax shall thereupon become payable within that time notwithstanding any other provision of this Act.

(2) When a payment has been demanded from a person in accordance with subarticle (1) that person may, instead of making the said payment, furnish such security for the tax payable as may be acceptable to the Director.