Final Settlement System (Fss) Rules (S.L. 372.14)

Inhalt

1. Art. 1 Title.
2. Art. 2 Interpretation.
3. Art. 3 Completion sad submission of payee status declaration form.
4. Art. 4 Registration as a payer. S.L. 123.02
5. Art. 5 Cancellation and re-registration.
6. Art. 6 Payers to deduct tax by applying the appropriate method.
7. Art. 7 Application of the FSS Main Tax Deduction Method.
8. Art. 7A Application of the FSS Overtime Tax Deduction Method.
9. Art. 8 Application of the FSS Part-Time Tax Deduction Method. Cap. 123. S.L. 123.39
10. Art. 9 Application of the FSS Other Emoluments Tax Deduction Method.
11. Art. 10 Deduction of tax in respect of arrears.
12. Art. 11 Maximum amount of tax deduction.
13. Art. 12 Termination of contract and deceased payees.
14. Art. 13 Power of the Commissioner to determine questions.
15. Art. 14 The Commissioner may direct the payer not to make payer further deductions.
16. Art. 15 Monthly remittance of deductions and payment advice.
17. Art. 16 Recovery by payers of amounts not deducted but paid.
18. Art. 17 Tax over-deducted and remitted by payers.
19. Art. 18 Payers to keep records.
20. Art. 19 Payers to furnish information to payees.
21. Art. 20 Payers to submit monthly payment advice.
22. Art. 21 Payers to forward statement of earnings.
23. Art. 22 Payers to submit annual reconciliation statement.
24. Art. 23 Submission of returns or statements.
25. Art. 24 Imposition of FSS additional tax and payer’s right to contest.
26. Art. 25 Recovery by Commissioner of tax deductible by payers. Amended: L.N. 148 of 2018.
27. Art. 26 Deductions of tax tobe setoffagainst payee’s liabilities.
28. Art. 27 Claimforrefundof tax overdeducted.
29. Art. 28 Deceased payer.
30. Art. 29 Joint responsibility.
31. Art. 30 Principal officers personally responsible.
32. Art. 31 Power of the Commissioner inspect records.
33. Art. 32 Payment on behalf of another person.
34. Art. 33 Tax free emoluments.
35. Art. 34 Terminal payments.
36. Art. 35 Indemnification of payers.
37. Art. 36 Certain arrangements to be null and void.
38. Art. 37 Form referred to in these rules.
39. Art. 38 Transitory provision relating to fringe benefits provided between January and October 2001.