(1) The Commissioner-General may, on an application by an employee, in a prescribed form and in accordance with procedures determined by the Commissioner-General, issue to the employee a Tax Reliefs Card certifying the personal reliefs to which the employee is entitled under section 51 of the Act, for one or more years of assessment.

(2) The tax reliefs of an employee for a year of assessment is equal to the amount certified on any Tax Reliefs Card issued to that employee by the Commissioner-General under sub-regulation (1) that covers the year of assessment but only where the employee has provided the card to the employer.

(3) Where the circumstances of an employee with regards to information provided on a Tax Reliefs Card issued under sub-regulation (1) have changed, that employee shall notify the Commissioner-General of the changes and the Commissioner-General shall accordingly update the records maintained by the Commissioner-General.

(4) The Commissioner-General shall issue a new Tax Reliefs Card to an employee whose information has been updated pursuant to sub-regulation (3).

(5) The Commissioner-General shall grant the following reliefs to a person upfront:

(a) marriage or responsibility relief;

(b) child education relief;

(c) old age relief;

(d) aged dependent relative relief; and

(e) disability relief.