Section 97: Direction not to withhold tax
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
97. Direction not to withhold tax
Where income tax is required to be withheld from the emoluments of an
employee under this Sub-part during an income year and the employee
proves to the satisfaction of the Director-General that he is not chargeable to
income tax for that income year, the Director-General may, by written notice
under his hand to the employer, direct that no tax shall be withheld from the
emoluments of that employee.
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Questions this section answers
- If I'm not liable to income tax this year, can I ask the tax authority to tell my employer to stop withholding tax?