Section 34, The National Social Security and Insurance Trust Act, 2001

(1) Notwithstanding any other law, a contribution together with interest or any monetary penalty payable or imposed for failure to pay in time, may be recovered by action as a debt owing to the Trust at any time within twelve years from the date when the contribution or penalty became due. (2) Action for the recovery of contributions and other penalties under this section, may be instituted and conducted by an authorised officer of the Trust. [Margin: Priority for payment of contributions.]