Subsection 2: Operation of imprest accounts (R)

The nature of the income to be collected is set out in the instrument setting up the imprest account. However, with the exception of registration and stamp duties for cemetery concessions, the taxes, duties and fees provided for in the General Tax Code, the Customs Code and the State Property Code may not be collected via an imprest account unless an exemption is granted by the Minister responsible for the…

The administrators collect the revenue paid by the debtors under the same conditions as public accountants. Under the conditions laid down in the instrument setting up the imprest account, they may be authorised to collect such revenue using payment instruments issued by a duly authorised company or organisation, irrespective of the technical medium used, for the purchase of a specific good or service from such issuers or third parties who…

The imprest administrators pay and justify the revenue collected by them to the assigning public accountant under the conditions laid down in the instrument setting up the imprest account and at least once a month. Cheques are remitted to the cashier or to the assigning public accountant if the imprest administrator does not hold a deposit account, at intervals laid down in the instrument setting up the imprest account. They…

In accordance with the conditions laid down in the governing document, the administrator may send the debtor a request for payment.

Revenue administrators are authorised to have a permanent cash float, the amount of which is set by the instrument setting up the agency. The maximum amount of cash that the administrator is authorised to keep is set by the instrument setting up the agency.