CHAPTER IV: PROCEDURES FOR COLLECTION OF CONTRIBUTIONS
ARTICLE (32)
Contributions, fines and other amounts due to the Organization shall be paid to the Organization by cheques payable at accredited banks operating within the jurisdiction of the appropriate office of the Organization, or by any other means as may be determined by the Governor.
ARTICLE (33)
1. Without prejudice to the provisions of paragraph (3) of Article (45) of these Regulations, contributions shall be paid within the first fifteen days of the month immediately following the month for which such contributions are due.
2. Without prejudice to the provisions of Article (32) of these Regulations, the date of payment shall be deemed to be:
· The date of cash payment to the office of the Organization;
· The date of delivery of the payment cheque to the office of the Organization (in case of direct delivery);
· The date of the registered envelope or packet containing the payment cheque if sent by post. However, where such date is unclear, the employer shall be deemed to have paid the contributions five days earlier than the date on which the said envelope or packet is received, unless the cheque is post-dated in which case the date of payment of contributions shall be deemed to be the date of the cheque;
· The date on which a deposit is made at the bank in favour of the Organization or at such another places as may be specified by the Governor; or
· If the payment means approved by the Organization other than the foregoing is adopted, the Governor shall determine the method of establishing the relevant date of payment.
3. Nevertheless, if any of the last five days of the payment time-limit happens to be an official holiday, the due date for payment of contributions shall be extended to an equivalent number of days up to a maximum of five days.
ARTICLE (34)
Failure to submit the forms within the relevant prescribed time limits shall be considered as one of the cases that permits the Organization to impose the penalties provided for in Article (62) of the Law.
ARTICLE (35)
The Organization shall furnish the employer with a periodical statement of account showing the total contributions due from him according to the information submitted by him and the total amount paid by him during the period covered by the said statement of account, without prejudice to the right of the Organization to claim any contributions or other amounts falling due in consequence of any data or information that was not available to the Organization at the time of preparing the statement of account.
ARTICLE (36)
Amounts due to the Organization shall be deemed to be payable immediately they become due under the provisions of the Law, and the employer shall pay such amounts plus the fines for delay due for the period of delay up to the actual payment thereof in accordance with the provisions of paragraph (5) of Article (19) of the Law and Article (30) of these Regulations, otherwise the Organization may, by the Governor's approval, take the measures for issuance of a court order for attachment and compulsory execution on the funds of the employer after giving him a notice to this effect and a grace period of fifteen days for the payment of contributions and fines for delay. The Organization shall thereafter, as it deems appropriate, effect such measures, if such payments are not made within the said time limit or otherwise give him such further grace period as it may determine in the light of the employer's circumstances and readiness to respond to the provisions of the Law.
ARTICLE (37)
1. With due regard to the provisions of paragraph (3) of Article (63) of these Regulations the employer's appeal shall not interrupt the grace period he is given for payment under paragraph (5) of Article (19) of the Law. In the event that he wishes to suspend application of the fines for delay, he shall pay on account all amounts claimed. If his appeal is accepted, such payments shall be refunded to him and if it is not accepted, he shall be deemed to have paid his dues within the limits of the payment he has already made.
2. The measures for attachments and compulsory execution shall be taken through the official authorities after obtaining a court order for compulsory execution on funds owned by or due to the employer from any government or non-government agency, or individual.
ARTICLE (38)
Without prejudice to the provisions of paragraph (6) of Article (62) of the Law, neither contributions due to the Organization nor fines for delay shall be waived by lapse of time for any reason whatsoever.
ARTICLE (39)
1. The amounts due to the Organization shall not be forfeited by the death of employer; and his heirs shall be jointly liable to pay such amounts, each within the limits of his inherited share.
2. Nor shall such amounts, be forfeited by dissolution, liquidation or merger of the establishment with another establishment, or by division or by ownership transfer by will, sale or relinquishment or by conversion to another legal form or by any other action. Both the old and the new employers shall be jointly liable to pay all the amounts falling due to the Organization before any of the aforementioned actions takes place; but any amounts falling due thereafter shall solely be payable by the new employer.
ARTICLE (40)
1. The Organization may, when necessary, accept payment of the amounts due from the employer by installments over such period as may be determined by the Governor, provided always that either:
a. The amounts due to the Organization are secured against the employer's fixed assets, being sufficient to cover the said amounts, and the employer shall be precluded from disposing of such assets by sale or any other means whereby ownership may be transferred before the said amounts are paid in full, unless the Organization gives its prior approval; or
b. The employer provides an unconditional guarantee from an accredited bank valid for the whole period of payment by installments.
2. The Governor may exempt the employer from the condition for providing the securities referred to above.
ARTICLE (41)
1. For the purposes of determining the amount to be paid by installment, payment shall include:
a. The contributions due from the employer not paid by him as of the date of issue of the decision for installments;
b. The fine for delay due in respect of the contributions not paid as of the date of issue of the said decision; and
c. The fines for delay in payment of each installment until it is paid in full, provided that the total amount of such fines plus the fine provided for in the preceding paragraph (b) shall not exceed 100% of the amount of contributions provided for in paragraph (a) above.
2. The Governor may exempt from payment of fines imposed on installments and may also exempt from payment of all or part of such fines as may be exempted by virtue of the provisions of Article (30) of these Regulations, without prejudice to the Organization's right to cancel the decision for installment in the cases provided for in the next Article (42).
The exemption from all or part of fines for delay is pending payment of all installments, and a provision to this effect shall be set out in the decision for installment.
ARTICLE (42)
The issue of a decision to accept payment by installments shall not prejudice the right of the employer to settle the amounts due from him in one payment or to pay the remaining installments before the relevant due times. The Organization may cancel the decision for installment if:
a. The Organization considers that the reasons justifying the decision have ceased to exist;
b. the employer fails to pay the due amounts in the due times;
c. the employer fails to pay new monthly contributions in the due times; or
d. the establishment undergoes such a change as may expose the Organization to loss of the amounts due, for example:
· Bankruptcy;
· Liquidation or discontinuation of activity;
· Emigration or permanent departure from the country;
· Enforced sale of the employer's assets which is effective at the request of any creditor, whether such enforcement is administrative or judicial; or
· The employer's death, in case of private establishment.
The said cancellation shall be effective by a decision to be issued by the Governor, and all amounts then due to the Organization shall consequently be payable within one month from the date of notifying the employer of the said cancellation decision. In case payment is not made within the said time limit, the Organization shall have the right to claim the value of the guarantee or to take measures to secure compliance by administrative seizure, with due regard to the provisions of Article (36) of these Regulations.