S.L. 123.2 ст. 12Monthly return remittance to the Commissioner.

(1)(a) Every payer shall submit a return to the Commissioner

(including a nil return) on the form approved by him by the tenth day of each month containing the following details in respect of each payee to whom he has paid emoluments at one or more times during the preceding month -

(i) the full name and address;

(ii) the gross emoluments paid during that preceding month;

(iii) the rate at which tax is deductible;

(iv) the tax if any, deducted during that preceding month; and

(v) any other details or information which the Commissioner may consider necessary. The total tax which should have been deducted during the said preceding month as shown on the said return, less any amount recouped under paragraph (b), shall be remitted to the Commissioner together with the return. Such return shall be delivered on the form to be supplied or approved by the Commissioner.

(b) Where the payer has deducted tax at a rate higher than that applicable under these Rules and in consequence excess tax has been deducted and also remitted to the Commissioner, and such over-deduction and over-remittance becomes known to the payer, he shall make immediately a payment to the payee out of his own funds of an amount corresponding to such excess: Provided that where the circumstances of the case warrant an adjustment to the satisfaction of the Commissioner and that repayment to the payee has been made, the payer shall on the occasion of the next remittance to the Commissioner be entitled to set off and recoup from the total amount of tax to be remitted to the Commissioner an amount corresponding to the amount so repaid to the payee.

(2) (a) 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 deductions of tax which should have been made by the payer during the preceding month, and he shall serve a notice upon the payer requiring him to pay the full amount, or the difference, as the case may be, within the time to be limited in such notice. Such full amount or difference, as the case may be, shall thereupon become a debt due to the Government and recoverable from the payer as set out in rule 17(2).

(b) Where, following service of a notice issued under paragraph (a), the Commissioner, having regard to the relevant return submitted by the payer under sub-rule

(1) is satisfied that the total amount received by him exceeds the deduction of tax which should have been made, such excess shall be refunded or set off wholly or in part against the next or any other such remittance still due.