Singapore legislation

Regulation 3

Return of payroll and payment of tax

Subregulation 1

Every employer liable to pay tax for any month shall —

(a)

within 14 days after the end of that month furnish a return of his payroll for that month to the Comptroller at the address specified on the return form:Provided that the Comptroller may, in his discretion, extend the time for furnishing any return for such further period as appears to him to be reasonable in the circumstances; and

(b)

compute the amount of tax payable by him in accordance with section 5 of the Act and pay the amount to the Comptroller at the time of furnishing the return at such places as the Comptroller may direct.

Subregulation 2

An employer who has furnished a return shall continue to furnish monthly returns even if his payroll decreases to less than $500 unless the Comptroller has by written notice exempted him from furnishing such returns either generally or in respect of a specified period.

Read in full context — Payroll Tax Regulations →