S.L. 123.2 Art. 11Statement to be given to payees.

(1)(a) On every occasion that emoluments are paid by a payer, he shall furnish the payee in receipt of such emoluments with a statement showing the gross amount of those emoluments and the amount of tax, if any, deducted therefrom in accordance with these Rules. The statement shall be given on a form approved by the Commissioner.

(b) The payer shall also furnish the payee, within twenty days from the 31st day of December of any year, with a statement in duplicate (one copy to be retained by the payee and the other copy to be forwarded by him to the Commissioner together with the return required to be filed under the provisions of article 10 of the Income Tax Management Act) showing the gross amount of the emoluments paid to hum during that year and the amount of tax, if any, deducted therefrom: Provided that, where the contract under which the emoluments are paid is determined prior to the 31st day of December of any year, unless the provisions of rule 19 or of rule 26 apply, the said statement in duplicate shall be furnished to the payee or, in the event of his decease, to his heirs or legal representative, within twelve days of such determination.

(2) Subject to the provisions of rule 10(2), a payee shall for the purposes of these rules or of the Payment of Provisional Tax (PT)

Rules, be entitled to require any person who has at any time paid to him emoluments to furnish him with a statement within twelve days of demand showing the total gross emoluments paid to him and the amount of tax, if any, deducted therefrom during any specific year or part thereof. This statement shall be given on the form approved by the Commissioner and it shall be furnished to the payee in duplicate.