S.L. 372.14 Art. 4Registration as a payer. S.L. 123.02

(1) Every person shall, as from the 1st day of January,

1998, register as a payer with the Commissioner within fifteen days from the date the first emoluments due to be paid by him to a payee start to accrue, unless such person was registered for the purposes of the Deduction of Tax (P.A.Y.E.) Rules, prior to the said date and such registration has not since been cancelled.

(2) A request for registration as a payer shall be made by the individual carrying on a trading, business, professional or vocational activity or, in the case of a body of persons, by the manager or other principal officer, and such registration shall be effected by completing the appropriate form supplied by the Commissioner to whom it shall be forwarded together with any required supporting documentation.

(3) Every person shall, following registration as a payer in accordance with this rule, report to the Commissioner on the appropriate form any substantial change affecting the information previously submitted by him upon registration, and failure to report such change shall constitute a default against the provisions of sub-rule (1).

(4) Without prejudice to the obligations imposed on the payer under the other provisions of these rules, the provisions of sub-rules (1), (2) and (3) shall likewise apply to a person who has acquired a going concern which engages individuals to whom emoluments are payable.