S.L. 372.14 Art. 33Tax free emoluments.

(1) Where any amount is paid by the payer to or for the benefit of a payee in respect of any tax which may be due by the latter, the gross emoluments from which tax is to be deducted in accordance with these rules shall be deemed to be equivalent to the aggregate of the net sum received by the payee and the amount of tax so paid by the payer.

(2) The provisions of this rule shall also apply in cases where the payer remits tax to the Commissioner which should have been deducted from emoluments paid by him but which has not been deducted, and which is not subsequently recovered by the payer from the payee.