S.L. 372.14 Art. 13Power of the Commissioner to determine questions.

(1) Where the payee has reason to believe that the deductions made by the payer from his emoluments have not been effected in accordance with these rules, he may in writing bring the matter to the notice of the Commissioner who shall as soon as may be, determine the question raised, inform the payee of his decision and, where necessary, direct action to be taken accordingly:

Provided that nothing in this rule contained shall impair the payee’s rights under Parts V and VI of the Act following service of the notice of assessment upon him in terms of article 33(1) of the said Act.

(2) Any matter brought to the notice of the Commissioner in accordance with sub-rule (1) shall not enable the payer to change the rate of tax deduction or the amount of tax deductible, before he is so directed in writing by the Commissioner.

(3) Questions regarding the applicability or otherwise of these rules in respect of any class of income shall be determined by the Commissioner.