Payments of amounts withheld

(1) Amounts deducted and withheld from emoluments under the provisions of rule 5 shall be paid to the Commissioner on or before the tenth day of the month next succeeding the month in which the emoluments were paid, except where an employer has ceased to carry on business in which case any amount deducted or withheld by such employer that has not been paid to the Commissioner shall be paid within 7 days of the day when the employer ceased to carry on business. (2) Payments made to the Commissioner under rule 5 shall be accompanied by a return in the form prescribed in the Schedule hereto and therein numbered TD 2. Income and Business Tax 99