Default in payment

—(1) The Director General may send a notice to the taxpayer demanding payment when a tax is not paid by the date on which it became due and payable. 56 CAP. 51 Tax Administration and Procedure (2) The notice shall state– (a) the name of the taxpayer; (b) the taxpayer identification number, (c) the date of issue of the notice; (d) the amount of tax, interest, and penalties payable, and the tax period or periods to which they relate; (e) a demand for payment of these amounts; (f) the place at which payment is to be made; and (g) that the taxpayer is on notice that, if payment is not made within twenty onedays after service of the notice, the Director General has the right to pursue collection action to collect the amounts specified in the notice. (3) For the purposes of this section, a taxpayer is considered to be in default twenty-one days after service of the notice, in respect of any amounts remaining unpaid as of that date. (4) Sub-section (3) does not apply if the taxpayer has– (a) entered into a payment arrangement with the Director General pursuant to the applicable tax legislation; or (b) received an extension pursuant to section 52, and has remained in compliance with the terms of the arrangement. debts.