Singapore legislation
Regulation 2
Regulation 2
Definitions
In these Rules, unless the context otherwise requires —“deduction period” means the period during which tax is to be deducted in pursuance of a direction;“direction” means a direction issued to an employer by the Comptroller under section 91 of the Act requiring him to deduct tax payable by an employee;“emoluments” means income from any source specified in section 10 (1) (b) and (e) of the Act;“employee” means any person in receipt of emoluments;“employer” means any person paying emoluments, whether on his own account or on behalf of another person.
Definition
“deduction period” means the period during which tax is to be deducted in pursuance of a direction;
Definition
“direction” means a direction issued to an employer by the Comptroller under section 91 of the Act requiring him to deduct tax payable by an employee;
Definition
“emoluments” means income from any source specified in section 10 (1) (b) and (e) of the Act;
Definition
“employee” means any person in receipt of emoluments;
Definition
“employer” means any person paying emoluments, whether on his own account or on behalf of another person.