S.L. 372.14 Art. 6Payers to deduct tax by applying the appropriate method.

(1) Save as provided under rule 3(2) or as otherwise directed by the Commissioner under sub-rule (2), every payer shall deduct tax from each payment of emoluments made to a payee, to the extent that it consists of or includes a payment in cash by applying, as the case may be, one of the following tax deduction methods:

(a) the FSS Main Tax Deduction Method, in the manner provided under rule 7 and as set out in Schedule B;

(b) the FSS Part-Time Tax Deduction Method, in the manner provided under rule 8;

(bb) the FSS Overtime Tax Deduction Method, in the manner provided under rule 7A;

(c) the FSS Other Emoluments Tax Deduction Method, in the manner provided under rule 9.

(2) Notwithstanding the provisions of sub-rule (1) regarding the deduction of tax by payers, the Commissioner may, whenever he thinks fit, determine a method of tax deduction or direct the deduction of the amount which should be made or the rate at which tax is to be deducted in such manner to cover the tax due by the payee for the year and instruct the payer in writing to effect such deduction accordingly.

(3) In computing the amount of tax to be deducted in accordance with sub-rule (1) or as directed by the Commissioner under sub-rule (2), the payer shall disregard any fraction of a euro being equal to or less than fifty cents, and round up to one euro any fraction of a euro exceeding fifty cents.