Section 34

Priority of tax 

(1) The following amounts shall be held in trust for the Government by the person receiving or withholding the amount––

• (a) the value added tax payable on taxable supplies made by the person (net of any deduction for input tax allowed) when the person is a registered person under the Value Added Tax Act, 2013; 
• (b) the excise duty payable on the removal of excisable goods from the person’s factory or the supply of excisable services by the person when the person is a licensed person under the Excise Duty Act; 
• (c) withholding tax; and 
• (d) an amount that a payer is required to pay under a notice issued under section 41(2). 

(2) If the person referred to in subsection (1) is liquidated or is declared bankrupt, the amount referred to in subsection (1) shall not form part of the estate of the person in liquidation or bankruptcy and shall be paid to the Commissioner before any distribution of property is made.

(3) Despite the provision of any other written law, the withholding tax deducted by a person––

• (a) shall not be subject to attachment in respect of any debt or liability of that person; 
• (b) shall be a first charge on the payment or amount from which the tax is withheld or deducted; and 
• (c) shall be deducted prior to any other deduction that the person may be required to make from the payment or amount under an order of any court. 

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