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Income Tax (Deduction From Emoluments) Rules

Cap. 55s08 · Revised Edition 2020 · 23 sections

• s. 1Short title
• s. 2Interpretation
• s. 3Notification of tax to be deducted
• s. 4Contents of notification
• s. 5Deduction of tax by employer
• s. 6Deduction period
• s. 7Restriction of deduction in certain cases
• s. 8Amending notifications
• s. 9Assessments under appeal
• s. 10Particulars of employees leaving, etc
• s. 11Payment of tax by employer
• s. 12Employer failing to deduct tax
• s. 13Employer failing to pay tax to collector
• s. 14Return to be rendered by employer at end of deduction period
• s. 15Issue of certificate of tax deducted
• s. 16Liability to render returns on death of employer
• s. 17Recovery of tax not included in notification
• s. 18Recovery of tax included in notification but not deducted
• s. 19Schedules of discharge and proof of arrears
• s. 20Summary proceedings
• s. 21Power of Commissioners to issue precepts, etc
• s. 22Service by post of notifications
• s. 23Saving