Cap. 372 чл. 21Return to be delivered by employer.

(1) Every employer when required to do so by notice from the Commissioner shall, within the time limited by the notice, prepare and deliver for any year a return containing -

(a) the names and places of residence of all persons employed by him;

(b) the payments and allowances made to those persons in respect of that employment, and the provisions of the Income Tax Acts with respect to the failure to deliver returns or particulars in accordance with a notice from the Commissioner shall apply to any such return.

(2) Where the employer is a body of persons, the manager or other principal officer shall be deemed to be the employer for the purposes of this article, and any director of a company, or person engaged in the management of a company, shall be deemed to be a person employed.