Value Added Tax Act (Cap. 406), article 58

58. (1) All tax, interest and administrative penalties due under this Act may be sued for a nd recovered, as the case may r equire in the competent court of civil jurisdiction. (2) Subject to the provisions of sub-article (3), the Commissioner may institute an action for the payment of all tax , interest and administrative penalties at any time within six (6 ) years from the date on which such tax, interest or administrative pen alty becomes payable. (3) The period referred to in sub-article (2) shall be interrupt ed by a demand note served through registered post or by publicati on of a notice in the Gazette and in one (1) or more daily newspap ers 42 CAP. 406.] VALUE ADDED TAX by the Commissioner stating that a demand note has been made or by publication of a notice on the web portal designated by the Commissioner for that purpose stating that a demand note has be en made, or by any judicial act fil ed by the Commissioner before t he expiration of such period requesting the payment of the amount claimed. Executive title. Amended by: XIII. 2005.50. Cap. 12.