PAY AS YOU EARN (P.A.Y.E.)
Governance
Responsibilty to Pay
Chargeable on
Rate of Tax
Due Date
Filing
Penalties
Civil Penalties
Criminal Penalties
a) fails or neglects to furnish to the Comptroller any return or document as and when required under this act; b) fails to comply with the requirements of any notice in writing served to him under this Act; c) refuses or neglects to answer truly and fully any questions forwarded to him or to supply any information requested from him in relation to his asssessable or the assessable income of any other person d) fails to keep a proper record of this transactions or to preserve any books of accounts or documents as required under Section 72; e) fails to disclose in any return income made by him any assessable income accrued to him or any materials facts which should have been disclosed; f) signs any return or document rendered to the Comptroller without reasonable grounds for believing that this return or document or any part thereof to be correct g) obstructs or hinders any person appointed or employed under this Act in the discharge of his duties is guilty of an offence and liable to a fine of one thousand dollars or to imprisonment for one year.
(1) within the prescribed time, fails to register as an employer, or to notify any change of address or to notify that he has ceased to be an employer; (2) within the prescribed time, fails to deduct any amount of tax from remuneration paid to an employee; (3) within the prescribed time, fails to pay to the Comptroller any amount of tax deducted from remuneration paid to an employee; (4) fails to comply with any direction issued by the Comptroller under the Fourth Schedule; (5) fails to maintain a record of remuneration paid to his employees and tax deducted there from; (6) within the prescribed time, fails to deliver to any employee a certificate of tax deducted from remuneration; (7) within the prescribed time, fails to furnish to the Comptroller an annual return of tax deductions and remittances;
-See sections 117-126 Objections/Appeals
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