S.L. 372.14 Art. 5Cancellation and re-registration.

(1) A payer shall, upon ceasing to carry out his functions as a payer, request the Commissioner to cancel his registration as a payer.

(2) A request for cancellation in accordance with sub-rule (1) shall be made by an individual carrying on a trading, business, professional or vocational activity or, in the case of a body of persons, by the manager, other principal officer or liquidator, and such cancellation shall be effected by completing the appropriate form supplied by the Commissioner wherein the obligations of the payer requesting cancellation under this rule are clearly set out.

(3) Prior to any cancellation as a payer, the person making the request under this rule shall, unless the Commissioner otherwise directs, be required:

(a) to furnish a statement of earnings to all his payees in accordance with rule 21;

(b) to remit to the Commissioner all outstanding tax deductions and to forward the relative monthly payment advice as required under rule 15;

(c) to submit to the Commissioner his annual reconciliation statement in accordance with rule 22 together with a copy of each statement of earnings required to be furnished under paragraph (a); and

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

(4) Where a person ceases to carry out his functions as a payer for a temporary period only, he shall notify the Commissioner accordingly on the form referred to in sub-rule (2) and unless otherwise directed by the Commissioner, he shall nonetheless comply with the provisions of sub-rule (3).

(5) Subject to the other provisions of this rule the Commissioner may at any time cancel the registration as a payer of the person making the request and notify him accordingly.

(6) A person who, following his cancellation as a payer in accordance with the provisions of this rule, recommences paying emoluments shall be required to request a new registration as a payer in terms of rule 4.

Deduction of Tax by Payers