Singapore legislation

Section 6

of Payroll Tax Act 1965

Section 6

Rate of payroll tax

(1)

Payroll tax shall be levied at such rate as the Minister may by order from time to time prescribe on the payroll of an employer for each month.

(2)

Where the payroll tax levied results in an amount which contains a fraction of a dollar, the tax payable shall be taken to be that amount less that fraction.

Read in full context — Payroll Tax Act 1965 →