2019 Finance No. 1/2019 “PART IIIA Expedited Procedure for Recovery of Outstanding Taxes 33A Expedited Procedure for recovery of outstanding taxes (1) Notwithstanding anything contained in— (a) the Capital Gains Tax Act [Chapter 23:01]; or (b) the Income Tax Act [Chapter 23:06]; or (c) the Stamp Duties Act [Chapter 23:09]; or (d) the Value Added Tax Act [Chapter 23:12] (No. of 2002); (e) the Customs and Excise Act [Chapter 23:02]; the Authority may recover any outstanding tax or duty, including interest and any penalty thereon, payable and outstanding in terms of those Acts in accordance with this section. (2) If any person fails to pay any duly assessed tax, additional tax, duty due, penalty or interest payable in terms of the Acts specified in subsection (1), when it becomes due or is payable by him or her, the Authority may make an application on notice in any Magistrates Court within the province where the taxpayer is ordinarily resident or has his or her principal place of residence, seeking an order— (a) for the payment of the assessed tax, additional tax, duty due, penalty or interest and authorising the messenger of court if the application is granted to attach the taxpayer’s movable property itemised in the application to satisfy the debt due upon service of the order on the taxpayer; and (b) authorising the Messenger of Court to attach the taxpayer’s movable property to satisfy the debt due upon service of the order on the taxpayer. (3) The application shall be supported by an affidavit by or on behalf of the Commissioner-General setting forth the following, that— (a) the Authority has served an assessment on the taxpayer; and (b) the taxpayer has not objected to the assessment, or if the taxpayer has objected, the taxpayer has not appealed against the decision on the assessment within the time prescribed in the Act in question, despite which the taxpayer has failed to pay the outstanding tax, and the amount thereof so due or payable by the taxpayer remains outstanding. (4) In the case of a debt established in terms of the Customs and Excise Act, the affidavit referred to in subsection (2) shall set forth the following— (a) that the Commissioner-General has issued a special warrant for recovery of duty due; and (b) the person against whom the special warrant has been raised has not challenged the same; or the goods in question cannot be located or found and the Authority has made a written demand for the payment of the outstanding duty which 15