Singapore legislation
Regulation 8
Regulation 8
Time limit for employer to pay to Comptroller
Subregulation 1
Not later than the tenth day of every month the employer shall pay to the Comptroller all amounts of tax which he has deducted under these Rules during the preceding month in pursuance of a direction.
Subregulation 2
The Comptroller shall give the employer a receipt on the prescribed form for the total amount so paid.
Subregulation 3
Any amount of tax which an employer is required or liable to pay to the Comptroller under these Rules shall be a debt due from him to the Government which, without prejudice to any other method of recovery, shall also be recoverable by suit by the Comptroller in the same manner as if the employer were the person charged therewith, and section 90 of the Act shall apply accordingly.