TAXATION: SUBSIDIARY LEGISLATION
APPOINTMENT OF SPECIAL ARBITRATOR
under s. 98
G.N. 196/1964 (N)
136/1980
The Minister has appointed as the Special Arbitrators for the purposes of the Act the persons for the time being performing the duties of—
(a) Chief Resident Magistrate;
(b) Principal Resident Magistrate; and
(c) Senior Resident Magistrate.
TAXATION (P.A.Y.E.) (DEDUCTION AND PAYMENT) RULES
under s. 102 (2)
G.N. 243/1965
172/1967
33/1983
24/1996
23/2006
30/2017
17/2023
G.N. 17/2023
These Rules may be cited as the Taxation (P.A.Y.E.) (Deduction and Payment) Rules.
These Rules shall apply to all emoluments to which section 102 of the Act applies.
G.N. 23/2006
(1) Every employer, whether he be registered under the Income Tax (P.A.Y.E.) (Information) Rules, or not, shall deduct income tax at the rates specified in tax tables prepared by the Commissioner General from the emoluments of every person in his employment to whom these Rules apply.
G.N. 30/2017
(2) If an employer fails to deduct income tax under subrule (1) he shall be personally liable to pay to the Commissioner General—
(a) an additional sum of twenty per centum of the amount of tax which he has failed to pay in the first month or part thereof; and
(b) a further interest charged on the outstanding amount of tax at the prevailing bank lending rate plus five per cent per annum for each month or part thereof during which the tax remains unpaid,
and such additional sums together with the amount of the tax shall be summarily recovered by Commissioner General in his own name:
Provided that the Commissioner General may reduce or waive the amount of such additional sums if a satisfactory explanation for the delay is given.
4. Variation in amount of P.A.Y.E. deductions
(1) The Commissioner General is authorized to permit an employer to vary the amount of deductions under rule 3 (1) in the case of any employee in circumstances of exceptional hardship.
G.N. 33/1983
(2) The Commissioner General is authorized to repay to an employee any amount of income tax deducted under rule 3 (1) as varied under subrule (1) of this rule.
Without prejudice to the right of appeal conferred under the Act after the end of a year of assessment, any employee who is dissatisfied with the amount of any deduction made under rule 3 (1) may make an objection thereto to the Commissioner General during the currency of a year of assessment and the decision of the Commissioner General with regard to any objection made under this rule shall be final and not subject to appeal until the end of the year of assessment in respect of which the objection is made.
G.N. 24/1996
23/2006
17/2023
(1) Every employer of an employee to whom this Part applies shall keep a record showing—
(a) the emoluments paid or payable to such employee;
(b) the amount of income tax deducted from the emoluments of such employee under rule 3 (1),
in such form as the Commissioner General may approve.
(2) The record maintained under subrule (1) shall be available for inspection by the Commissioner General, or by any public officer authorized in that behalf by the Commissioner General at any reasonable time.
G.N. 17/2023
(3) Every employer of an employee to whom this Part applies shall, within fourteen days after the end of each month, or within such further time as the Commissioner General may in any case allow, furnish to the Commissioner General a return in a form prescribed by the Commissioner General setting forth the name and address of every employee, the emoluments paid or payable to him and the total amount of tax deducted from such emoluments.
G.N. 17/2023
(4) A person who fails to submit the return as required under subrule (3) shall be liable to a penalty of K300,000 for companies and K75,000 for individuals for the first month, or part thereof and a further penalty of K50,000 for companies and K10,000 for individuals for each month or part thereof during which the failure continues.
G.N. 17/2023
(5) The Commissioner General may reduce or waive the amount of penalty meted out under subrule (4) if a satisfactory explanation for the delay is given.
(1) The Commissioner General shall supply to every employer of an employee to whom this Part applies a sufficient supply of Tax Deduction (P.A.Y.E.) Certificates for the purposes of this rule.
(2) Every employer shall complete a Tax Deduction (P.A.Y.E.) Certificate in respect of each employee to whom this Part applies and shall dispose of such certificates in the manner specified therein.
(3) A copy of the Tax Deduction (P.A.Y.E.) Certificate maintained in respect of him shall be handed to…
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