Fourth Schedule Index
Paragraph 2 – Employers to deduct tax
Paragraph 3 – Liability of any employer to deduct or withhold any amount of employees’ tax
Paragraph 4 – Debt due to the State
Paragraph 5 – Personal liability of employer for payment of employees’ tax
Paragraph 6 – Failure to pay employees’ tax by employer
Paragraph 7 – Agreement between employee and employer void
Paragraph 8 – [Repealed]
Paragraph 9 – Employees’ tax deduction tables
Paragraph 10 – Variation of determination of employees’ tax
Paragraph 11 – Issue of directive by Commissioner
Paragraph 11A – Employees’ tax on certain amounts included as remuneration
Paragraph 11C – Deemed remuneration in respect of directors of private companies
Paragraph 12 – [Repealed]
Paragraph 12A – [Repealed]
Paragraph 13 – Furnishing and obtaining of employees’ tax certificates
Paragraph 14 – Employees to keep records and furnish returns
Paragraph 15 – Registration of employers
Paragraph 16 – [Repealed]
Paragraph 17 – Payment of provisional tax
Paragraph 19 – Estimates of taxable income to be made by provisional taxpayers
Paragraph 20 – Penalty for underpayment of provisional tax as a result of underestimation
Paragraph 21 – Payment of provisional tax by provisional taxpayers (other than companies)
Paragraph 22 – [Repealed]
Paragraph 23 – Provisional tax payments by companies
Paragraph 23A – Additional provisional tax payments
Paragraph 24 – Determination by Commissioner if estimation cannot be made
Paragraph 25 – Extension of time for payment of provisional tax
Paragraph 26 – [Repealed]
Paragraph 27 – Penalty on late payment of provisional tax
PART IV
Paragraph 28 – General employees’ tax and provisional tax to be set off against tax liability
Paragraph 28A – Payments regarded as taxpayer’s liability for tax
Paragraph 29 – Refunds determined by Commissioner
Paragraph 31 – [Repealed]
Paragraph 32 – [Repealed]
Paragraph 33 – [Repealed]
Paragraph 34 – [Repealed]