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4. COLLECTION OF TAX

19. There is no withholding of tax at source, the only method of taxation being direct assessment against the taxpayer or his representative in N.E.I. A resident pays the tax, after receiving his notice of assessment in as many instalments as the number of months in the calendar year which have not yet elapsed; and in five instalments if the notice is received after July 31st. Non-residents pay tax before the 15th day of the third month after the month in which the notice has been received. The Treasury has, to a certain extent, a preferential claim on the property of a taxpayer.

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