S.L. 372.14 Art. 15Monthly remittance of deductions and payment advice.

(1) Every payer shall, by the last working day of the month following that during which he has made payments of emoluments, remit to the Commissioner the total amount of tax deducted or which should have been deducted therefrom in accordance with these rules.

(2) The remittance due to be made to the Commissioner under sub-rule (1) shall be forwarded by the payer together with the information required to be given on the form referred to in rule 20 which shall be completed and signed by the payer: Provided that, when so directed by the Commissioner, the payer shall make the said remittance by means of an electronic payment.

(3) If the remittance required by sub-rule (1) is not received by the Commissioner by the due date, or if the amount received is less than that which should have been remitted, the Commissioner shall determine to the best of his judgement the total amount of the deduction of tax which should have been remitted by the payer and serve a default notice upon him in accordance with rule 24 requiring him to pay, in addition to any additional tax imposed thereby, the amount or the difference, as the case may be, within the time to be limited by such notice.