Singapore legislation
Regulation 9
Regulation 9
Consequences of failure by employer to deduct tax
If an employer fails without reasonable excuse to deduct any amount of tax which he is directed to deduct, he shall nevertheless remain liable to pay the amount to the Comptroller as if he had deducted it, and rule 8 shall, with the necessary modifications, apply to the payment and recovery of and the giving of a receipt for any such amount.