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Employer's Responsiblities

Employer's responsibilities under the MTD Rules are as follows:

  1. Deduct the MTD from the remuneration of employee in each month or the relevant month in accordance with the Schedule of Monthly Tax Deductions or Computerised Calculation Method and pay to the Director General.

  2. Make additional deductions from employee's remuneration in accordance with the direction given by the Director General under Rule 4 of MTD Rules.

  3. Employer shall pay to the Director General, not later than the fifteen day of every calendar month, the total amount of tax deducted or should have been deducted by him from the remuneration of employees during the preceding calendar month.

  4. Furnish a complete and accurate employees' information of the following in a return when submitting MTD payments/additional deductions:

    1. income tax number (if any);
    2. name as stated on identity card or passport;
    3. new and old identity card number/police number/army number or passport number (for foreign employee); and
    4. MTD/additional deductions amount.
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Updated : : 2016-02-02 16:04:50

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