Payroll Tax Regulations - Singapore Statutes Online

Payroll Tax Act

(Chapter 223, Section 11)

Payroll Tax Regulations

Rg 1

REVISED EDITION 1990

(25th March 1992)

[15th November 1973]

PART I

PRELIMINARY

Citation

1. These Regulations may be cited as the Payroll Tax Regulations.

Definitions

2. In these Regulations, unless the context otherwise requires —

“executor” means any executor, administrator or other person administering the estate of a deceased person;

“incapacitated person” means an infant or a mentally disordered person;

“person” includes an individual, a company, a body of persons and a partnership;

“records” includes books of accounts, payroll, receipts, salaries or wages books, attendance books or lists, or time books in whatever form they may be kept, bank accounts and other documents;

“return” means a return of payroll required under these Regulations;

“tax” means the payroll tax imposed by the Act.

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