Payroll Tax Regulations
Table of Contents
Part I PRELIMINARY
1 Citation
2 Definitions
Part II RETURNS AND PAYMENT OF TAX, ETC
3 Return of payroll and payment of tax
4 Payroll register
5 Power to obtain information and call for returns
6 Presumption of authority and cognizance
Part III ASSESSMENT OF LIABILITY AND OBJECTION
7 Assessment of liability
8 Notice of assessment
9 Objection
10 Appeal
Part IV PERSONS CHARGEABLE AND RECOVERY
11 Incapacitated persons
12 Recovery of tax from employers leaving Singapore
13 Power to appoint agent
Part V COLLECTION, REPAYMENT AND RELIEF
14 Tax payable notwithstanding objection or appeal
15 Suit for tax
16 Penalty not a bar to recovery of tax
17 Refund of tax overpaid
18 Remission of tax
Part VI OFFENCES AND PENALTIES
19 Offences
20 Penalty for false return or information
21 Penalty where none is specifically provided for
22 Composition of offences
Part VII GENERAL
23 Service of notices, etc.
24 Signature of Comptroller on notices
25 Notice of change of address
Legislative History