Deduction Of Tax (P.A.Y.E) Rules (S.L. 123.2)

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1. Art. 1 Title.
2. Art. 2 Interpretation. Cap. 123.
3. Art. 3 Determination of rate of tax at which deduction is to be made and its communication to payers and payees. Cap. 123. Cap. 372.
4. Art. 4 Deduction of tax from emoluments.
5. Art. 5 Deductions to be made after determination of contract.
6. Art. 6 Changes of employment. Cap. 123.
7. Art. 7 Deceased payees.
8. Art. 8 Power of the Commissioner to determine questions.
9. Art. 9 Requests for reduction of rate of deduction of tax. Cap. 372.
10. Art. 10 Payers to keep records. Cap. 372.
11. Art. 11 Statement to be given to payees.
12. Art. 12 Monthly return remittance to the Commissioner.
13. Art. 13 Recovery of deductions paid to the Commissioner from payees.
14. Art. 14 Annualreturntobe submitted by payers.
15. Art. 15 Where a payer ceases to carry out his functions.
16. Art. 16 Deductions of tax to be set off against payees’ liabilities.
17. Art. 17 Recovery of tax deducted by payers.
18. Art. 18 Refund of tax over deducted. Cap. 372.
19. Art. 19 Deceased payers.
20. Art. 20 Joint responsibility.
21. Art. 21 Inspection of records.
22. Art. 22 Payment on behalf of another person. Cap. 123. Cap. 372.
23. Art. 23 Tax free emoluments.
24. Art. 24 Terminal payments.
25. Art. 25 Indemnification of payers.
26. Art. 26 Where the payer, but not the relative contract, is changed.
27. Art. 27 Certain arrangements to be null and void.
28. Art. 28 Managers or other principal officers of bodies of persons.
29. Art. 29 Payers to give notice to the Commissioner.
30. Art. 30 Forms referred to in these Rules.