Cap. 123 Art. 69Extent of liability.

PART IX

In forceOfficial text

Where any person fails to deduct and pay tax in accordance with the provisions of article 62, 67 and 67A, the provisions of article 73(4) and the provisions of article 40(1) of the Income Tax Management Act shall apply. mutatis mutandis

Refers to

Cap. 123 Art. 40
Cap. 123 Art. 62
Cap. 123 Art. 67
Cap. 123 Art. 73

Cited by

Cap. 123 Art. 77
Cap. 123 Art. 84