Section 96:

96. Tax to be withheld (1) Where an employee has submitted in respect of an income year an Employee Declaration Form to his employer, the amount of income tax to be withheld from the emoluments of the employee shall be calculated, on a cumulative basis, in such manner as may be prescribed. (2) Where an employee has not submitted in respect of an income year an Employee Declaration Form to his employer, the employer shall withhold tax from the emoluments of the employee at the rate of 15 per cent of those emoluments. (3) Where any fee is payable— (a) by a company to any of its directors; or (b) by a statutory body to any member of its Board, Council, Commission, Committee or by whatever name called, tax shall be withheld from the fee of the director or member, as the case may be, at the rate of 15 per cent of that fee. (4) Where tax is withheld in an income year under this section and, in that income year, the employee, director or member, as the case may be, is a non-resident and is not deriving any other gross income, the amount of tax so withheld shall be deemed to be the final amount of tax payable by that employee, director or member for that income year and, in relation thereof, Sub-part C of Part VIII shall not apply. [S. 96 amended by s. 7 (g) of Act 13 of 1996 w.e.f. 1 July 1996; s. 4 (m) of Act 10 of 1998 w.e.f. 1 July 1998; s. 14 (n) of Act 20 of 2002 w.e.f. 10 August 2002; amended by s. 27 of Act 33 of 2004 w.e.f. 1 July 2006; repealed and replaced by s. 18 (zc) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing on 1 July 2006 and in respect of every subsequent income year; amended by s. 17 (m) of Act 17 of 2007 w.e.f. 1 July 2007; s. 15 (g) of Act 18 of 2008 w.e.f. 1 July 2008.] I5 – 53 [Issue 7] Income Tax Act