S.L. 123.2 · Deduction Of Tax (P.A.Y.E) Rules (S.L. 123.2)
S.L. 123.2 Art. 29Payers to give notice to the Commissioner.
Every payer who is obliged to give notice to the
Commissioner within three days of the coming into operation of the contract under which emoluments are first payable by him to any payee. This notice shall be given by every payer on the form supplied by the Commissioner.