17.
ADVICE TO EMPLOYEES:
COMPLETING A SALARIES TAX RETURN
When completing a Salaries Tax Return, a taxpayer is advised to pay attention to the following :-
Read the accompanying Notes on how to complete his Salaries Tax Return.
Insert the full name of his employer(s) and his wife's employer(s).
Put down the full particulars of his and his wife's income and the periods in respect of which it was received.
IT IS THE TAXPAYER'S OBLIGATION ΤΟ FURNISH FULL PARTICULARS OF HIS/HIS WIFE'S INCOME IN HIS RETURN NOTWITHSTANDING THAT SUCH PARTICULARS MAY ALREADY HAVE BEEN FURNISHED BY HIS/HIS WIFE'S EMPLOYER.
Forward supporting marriage and children's birth certificates when claiming an allowance for a wife or a child for the first time.
If his children are over 18,
attach their school fee receipts or other documents to show that they are receiving full time education.
Attach original donation receipts in respect of approved charitable donations.
If in doubt, telephone his Assessor.
Sign the Tax Return before it is sent back to this Department, and
Send back the Tax Return intact.
18. RIGHTS OF THE TAXPAYER
OBJECTIONS
If the taxpayer is aggrieved by a Salaries Tax assessment, he may lodge an objection in writing against the assessment stating the precise grounds of objection. To be valid, an objection must be lodged within one month after the date of the notice of assessment. In any case, a Salaries Tax Return must have been completed and submitted.
HOLDOVER OF TAX WHERE A VALID OBJECTION IS MADE
Where a valid objection is made the Commissioner may, in appropriate circumstances, agree to hold over collection of the tax or part of it subject normally to the taxpayer's purchasing Tax Reserve Certificate (see 20 below) for the amount of tax held over. If the objection is successful the
taxpayer will be repaid the amount of Tax Reserve
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