﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Deduction of Income Tax (Employments) Rules amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-R2?DocDate=19920325&amp;ValidDate=20000907&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr1-</link><title>Deduction of Income Tax (Employments) Rules - 1 Citation</title><description>Citation These Rules may be cited as the Deduction of Income Tax (Employments) Rules .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr2-</link><title>Deduction of Income Tax (Employments) Rules - 2 Definitions</title><description>Definitions In these Rules, unless the context otherwise requires — deduction period means the period during which tax is to be deducted in pursuance of a direction; direction mean...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr3-</link><title>Deduction of Income Tax (Employments) Rules - 3 Employer to deduct tax on direction of Comptroller</title><description>Employer to deduct tax on direction of Comptroller Where an employee is chargeable to tax and his employer for the time being is required by the Comptroller by means of a direction...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr4-</link><title>Deduction of Income Tax (Employments) Rules - 4 Particulars of deduction by Comptroller</title><description>Particulars of deduction by Comptroller A direction shall specify the name of the employee, the amount of tax which the employer is required to deduct, and the deduction period; bu...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr5-</link><title>Deduction of Income Tax (Employments) Rules - 5 Employer to deduct tax according to method therein</title><description>Employer to deduct tax according to method therein Upon receipt of a direction, the employer shall deduct the tax specified in the direction, in such instalments as may be specifie...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr6-</link><title>Deduction of Income Tax (Employments) Rules - 6 Comptroller may vary deduction</title><description>Comptroller may vary deduction The Comptroller may, at any time before the expiration of a deduction period, vary the direction relating to such deduction period. Any such variatio...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr7-</link><title>Deduction of Income Tax (Employments) Rules - 7 Repayment of tax to be paid to employee</title><description>Repayment of tax to be paid to employee Any repayment due of tax overpaid by an employee, whether by way of deduction or otherwise, shall be made to the employee by the Comptroller...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr8-</link><title>Deduction of Income Tax (Employments) Rules - 8 Time limit for employer to pay to Comptroller</title><description>Time limit for employer to pay to Comptroller Not later than the tenth day of every month the employer shall pay to the Comptroller all amounts of tax which he has deducted under t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr9-</link><title>Deduction of Income Tax (Employments) Rules - 9 Consequences of failure by employer to deduct tax</title><description>Consequences of failure by employer to deduct tax If an employer fails without reasonable excuse to deduct any amount of tax which he is directed to deduct, he shall nevertheless r...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr10-</link><title>Deduction of Income Tax (Employments) Rules - 10 Employer to furnish a return to Comptroller</title><description>Employer to furnish a return to Comptroller Not later than the tenth day of the month following the expiration of a deduction period, the employer shall render a return to the Comp...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr11-</link><title>Deduction of Income Tax (Employments) Rules - 11 Receipt from Comptroller</title><description>Receipt from Comptroller After the expiration of any deduction period, the employee may obtain, on application to the Comptroller, a receipt for the tax which has been deducted fro...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr12-</link><title>Deduction of Income Tax (Employments) Rules - 12 Return to be rendered in event of death of employer</title><description>Return to be rendered in event of death of employer In the event of the death of an employer, any return which the deceased would have been liable to render under rule 10 shall be ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr13-</link><title>Deduction of Income Tax (Employments) Rules - 13 Priority of sums due under direction</title><description>Priority of sums due under direction All sums which an employer has deducted or should have deducted, in pursuance of a direction, from payments of emoluments made within the perio...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr14-</link><title>Deduction of Income Tax (Employments) Rules - 14 Saving</title><description>Saving Nothing in these Rules shall affect the collection or recovery in the manner provided by the Act of any tax with which an employee is chargeable and which is not deductible ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr15-</link><title>Deduction of Income Tax (Employments) Rules - 15 Employee to remain liable in certain circumstances</title><description>Employee to remain liable in certain circumstances Except where the employer is liable therefor under rule 9, any amount of tax which should, in pursuance of a direction, have been...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=pr16-</link><title>Deduction of Income Tax (Employments) Rules - 16 Service of direction</title><description>Service of direction A direction shall be served on the employer to whom it is addressed and section 8 of the Act shall apply to such service in like manner as to service of notice...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-R2/Published?DocDate=19920325&amp;ProvIds=xv-</link><title>Deduction of Income Tax (Employments) Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Deduction of Income Tax (Employments) Rules . It is not part of these Rules. G. N. No. S 63/1966 Deduction ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr1-</link><title>Deduction of Income Tax (Employments) Rules - 1 Citation</title><description>Citation These Rules may be cited as the Deduction of Income Tax (Employments) Rules .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr2-</link><title>Deduction of Income Tax (Employments) Rules - 2 Definitions</title><description>Definitions In these Rules, unless the context otherwise requires — deduction period means the period during which tax is to be deducted in pursuance of a direction; direction mean...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr3-</link><title>Deduction of Income Tax (Employments) Rules - 3 Employer to deduct tax on direction of Comptroller</title><description>Employer to deduct tax on direction of Comptroller Where an employee is chargeable to tax and his employer for the time being is required by the Comptroller by means of a direction...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr4-</link><title>Deduction of Income Tax (Employments) Rules - 4 Particulars of deduction by Comptroller</title><description>Particulars of deduction by Comptroller A direction shall specify the name of the employee, the amount of tax which the employer is required to deduct, and the deduction period; bu...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr5-</link><title>Deduction of Income Tax (Employments) Rules - 5 Employer to deduct tax according to method therein</title><description>Employer to deduct tax according to method therein Upon receipt of a direction, the employer shall deduct the tax specified in the direction, in such instalments as may be specifie...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr6-</link><title>Deduction of Income Tax (Employments) Rules - 6 Comptroller may vary deduction</title><description>Comptroller may vary deduction The Comptroller may, at any time before the expiration of a deduction period, vary the direction relating to such deduction period. Any such variatio...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr7-</link><title>Deduction of Income Tax (Employments) Rules - 7 Repayment of tax to be paid to employee</title><description>Repayment of tax to be paid to employee Any repayment due of tax overpaid by an employee, whether by way of deduction or otherwise, shall be made to the employee by the Comptroller...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr8-</link><title>Deduction of Income Tax (Employments) Rules - 8 Time limit for employer to pay to Comptroller</title><description>Time limit for employer to pay to Comptroller Not later than the tenth day of every month the employer shall pay to the Comptroller all amounts of tax which he has deducted under t...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr9-</link><title>Deduction of Income Tax (Employments) Rules - 9 Consequences of failure by employer to deduct tax</title><description>Consequences of failure by employer to deduct tax If an employer fails without reasonable excuse to deduct any amount of tax which he is directed to deduct, he shall nevertheless r...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr10-</link><title>Deduction of Income Tax (Employments) Rules - 10 Employer to furnish a return to Comptroller</title><description>Employer to furnish a return to Comptroller Not later than the tenth day of the month following the expiration of a deduction period, the employer shall render a return to the Comp...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr11-</link><title>Deduction of Income Tax (Employments) Rules - 11 Receipt from Comptroller</title><description>Receipt from Comptroller After the expiration of any deduction period, the employee may obtain, on application to the Comptroller, a receipt for the tax which has been deducted fro...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr12-</link><title>Deduction of Income Tax (Employments) Rules - 12 Return to be rendered in event of death of employer</title><description>Return to be rendered in event of death of employer In the event of the death of an employer, any return which the deceased would have been liable to render under rule 10 shall be ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr13-</link><title>Deduction of Income Tax (Employments) Rules - 13 Priority of sums due under direction</title><description>Priority of sums due under direction All sums which an employer has deducted or should have deducted, in pursuance of a direction, from payments of emoluments made within the perio...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr14-</link><title>Deduction of Income Tax (Employments) Rules - 14 Saving</title><description>Saving Nothing in these Rules shall affect the collection or recovery in the manner provided by the Act of any tax with which an employee is chargeable and which is not deductible ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr15-</link><title>Deduction of Income Tax (Employments) Rules - 15 Employee to remain liable in certain circumstances</title><description>Employee to remain liable in certain circumstances Except where the employer is liable therefor under rule 9, any amount of tax which should, in pursuance of a direction, have been...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=pr16-</link><title>Deduction of Income Tax (Employments) Rules - 16 Service of direction</title><description>Service of direction A direction shall be served on the employer to whom it is addressed and section 8 of the Act shall apply to such service in like manner as to service of notice...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-R2?ValidDate=19920325&amp;ProvIds=xv-</link><title>Deduction of Income Tax (Employments) Rules - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Deduction of Income Tax (Employments) Rules . It is not part of these Rules. G. N. No. S 63/1966 Deduction ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item></channel></rss>