S.L. 123.2 Art. 10Payers to keep records. Cap. 372.

(1) Every payer shall at all times maintain an up-to-date record complete with monthly totals showing the following details in respect of each payee -

(a) full name and address;

(b) the date of payment and the gross emoluments paid;

(c) the tax, if any, deducted; and

(d) other details or information which the Commissioner may require.

(2) The record to be maintained in accordance with the provisions of sub-rule (1) shall be retained and preserved as laid down in article 19 of the Income Tax Management Act. Such record shall be kept on the forms supplied by the Commissioner for this purpose.