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(1) A withholding agent shall pay to the Commissioner-General within fifteen days after the end of each calendar month a tax that has been withheld in accordance with this Division during the month.

(2) A withholding agent shall file with the Commissioner-General within fifteen days after the end of each calendar month a statement in the form prescribed, specifying

(a) payments made by the agent during the period that are subject to withholding under this Division;

(b) the name, address and tax identification number of the withholdee;

(c) tax withheld from each payment; and

(d) any other information that the Commissioner-General may prescribe.

(3) A withholding agent who fails to withhold tax in accordance with this Division shall pay the tax that should have been withheld in the same manner and at the same time as tax that is withheld.

(4) A withholding agent who withholds tax under this Division and pays the tax to the Commissioner-General is treated as having paid the amount withheld to the withholdee for the purposes of any claim by the withholdee for payment of the amount withheld.

(5) A withholding agent who fails to withhold tax under this Division but pays the tax that should have been withheld to the Commissioner-General in accordance with subsection (1) is entitled to recover an equal amount from the withholdee.

(6) Subject to this Act and except where an agreement is ratified by Parliament a provision in an agreement which prohibits the deduction or withholding of a tax required to be deducted or withheld under this Act or any other enactment administered by the Commissioner-General is void.