Return of salaries, pensions, etc.
(1)
The Commissioner may, by notice in writing, require an
employer or any other person making the payments herein referred to, to furnish
him within a reasonable time, not being less than thirty days from the date of
service of the notice, with a return containing - - (a) the names and addresses of all persons to whom or in respect of whom payments and allowances were made by him in respect of their employment, and the amounts of the payments and allowances made to each of them;
- (b) the names and addresses of all persons to whom he paid pensions in respect of past employment with him or with any other person and the amount of the pension paid to each of them;
(2)
For the purposes of this section, references in subsection (i) – - (a) to payments and allowances made to persons in respect of their employment include all payments, and all benefits, advantages and facilities which are referred to in section 5(2)(a), (b),(c) and (e);
- (b) to persons employed include, in relation to a company, a director of that company.
(3)
By notice published in two successive issues of the Gazette, the
Commissioner may require all employers, or any employer or class of employer,
to furnish him within a reasonable time, not being less than thirty days from the
date of publication of the second notice, with a written return containing the
name and address of the employer and the number of his employees from whose
emoluments tax is to be deducted in accordance with section 37 and with such
other information as the Commissioner may by that notice require.