Payment of tax by employer

(1) Not later than the 14th day of every month the employer shall pay to the Commissioner and Chief Collector all amounts of tax which he has deducted under these Rules during the preceding month. (2) The Commissioner and Chief Collector shall give the employer a receipt on the prescribed form for the total amount so paid. (3) Any amount of tax which an employer is required to pay to the Commissioner and Chief Collector under this rule shall be a debt due to the Crown from the employer which without prejudice to any other method of recovery shall be recoverable summarily as a civil debt. Income and Business Tax 47