S.L. 372.14 Art. 19Payers to furnish information to payees.

On every occasion that a payer pays emoluments he shall furnish the payee in receipt of such emoluments with a statement showing separately:

(a) the gross amount for each category of emoluments, distinguishing between the value of fringe benefits and other emoluments;

(b) the corresponding amount of tax, if any, deducted therefrom in accordance with rule 6;

(c) the amount of tax deducted, if any, in respect of the payee’s outstanding tax liability as directed by the Commissioner under rule 10;

(d) any other details or information which the Commissioner may require.