Regulation 4

Every employer liable to pay tax shall prepare and keep in safe custody a register containing in respect of every employee details of the employee’s full name, sex, age, address, identity card number, nature of employment, rate and amount of remuneration and the date of commencement and cessation of employment, and such other records as may be necessary to ascertain the tax payable by such employer.

The Comptroller may from time to time require the keeping of such other records as appear to the Comptroller to be necessary to ascertain the payroll of, and the tax payable by, any employer.