Section 90, The Goods and Services Tax Act, 2009

(1) Where any tax, penalty or interest is due and payableby a person, the Commissioner-General may order by notice in writing- (a) any individual or business from whom any money is due or is accruing or may become due to the taxable person; or (b) any individual or business that holds or may subsequently hold money for or on account of the taxable person including banks and other financial institutions, to pay to the National Revenue Authority the money or so much of it as is sufficient to discharge the tax, interest or penalty due and payable. (2) In any notice under this section, the Commissioner- General shall provide the reasons for the order, the amounts and periods for which the tax is due and a date for payment, which shall not be less than 10 days from the date of the order.