S.L. 123.2 · Deduction Of Tax (P.A.Y.E) Rules (S.L. 123.2)
S.L. 123.2 чл. 22Payment on behalf of another person. Cap. 123. Cap. 372.
Where the payer pays emoluments on behalf of another person the latter shall provide the payer with all the information necessary to enable the payer to comply in every way with the provisions of the Income Tax Act, the Income Tax Management
Act and of these Rules.