136
CAP. 112]
Inland Revenue
[1989 Ed.
43/895.22.
43/83
(4) The Commissioner shall, by notice in writing, inform the person applying under subsection (1) of his decision.
(5) In the case of a husband and wife who elect under section 58A to be separately charged in respect of any year of assessment-
(a) an application under subsection (1) to have payment of provisional salaries tax held over shall not be entertained unless it is made by both spouses jointly; and
(b) any provisional salaries tax held over by the Commissioner shall, as between the spouses, be held over in such proportions as he thinks fit. (Added 71 of 1983 s. 32)
63F. Provisional salaries tax to be applied against salaries tax
(Added 8 of 1973 s. 13)
(1) When any person had paid provisional salaries tax in respect of any year of assessment, the Commissioner shall, not later than when he gives notice of assessment of salaries tax, apply the amount of provisional salaries tax so paid in payment first of—
(a) the salaries tax payable by that person for that year of assessment; then
(b) the provisional salaries tax payable in respect of the year of assessment succeeding that year of assessment,
and shall refund to the person paying the provisional salaries tax the amount of the provisional salaries tax not so applied. (Replaced 7 of 1975 s. 39)
(2) If at any time in any year of assessment a person was married to a wife whose net assessable income was required to be aggregated with that of her husband for the purpose of calculating their net chargeable income under section 12B(2), any provisional salaries tax paid by the wife in respect of that income shall be applied by the Commissioner in payment of the salaries tax payable by the person for the year of assessment in which the marriage took place, unless the husband and wife have elected under section 58A to be separately charged in respect of that year of assessment, in which case any provisional salaries tax so paid shall be applied in payment of the salaries tax payable by the wife under section 13(2) as a result of the election. (Amended 71 of 1983 s. 33)
PART XB
(Added 8 of 1973 s. 13)
PROVISIONAL PROFITS TAX
63G. Liability for provisional profits tax
Every person who is chargeable to profits tax under Part IV in respect of the year of assessment commencing on 1 April 1975 or any succeeding year of
136
CAP. 112]
Inland Revenue
[1989 Ed.
43/895.22.
43/83
(4) The Commissioner shall, by notice in writing, inform the person applying under subsection (1) of his decision.
(5) In the case of a husband and wife whe élect under section 58A to be separately charged in respect of any year of assessment-
(a) an application under subsection (1) to have payment of
provisional salaries tax held over shall not be entertained unless it is made by both spouses jointly; and
(b) any provisional salaries tax held over by the Commissioner shall, as between the spouses, be held over in such proportions as he thinks it. (Added 71 of 1983 s. 32)
63F. Provisional salaries tax to be
applied against salaries tax
( Added 8 of 1973 s. 13)
(1) When any person had paid provisional salaries tax in respect of any year of assessment, the Commissioner shall, not later than when he gives notice of assessment of salaries tax, apply the amount of provisional salaries tax so paid in payment first of—
(a) the salaries tax payable by that person for that year of
assessment; then
(b) the provisional salaries tax payable in respect of the year of
assessment succeeding that year of assessment,
and shall refund to the person paying the provisional salaries tax the amount of the provisional salaries tax not so applied. (Replaced 7 of 1975 s. 39)
(2) If at any time in any year of assessment a person was married to a wife whose net assessable income was required to be aggregated with that of her husband for the purpose of calculating their net chargeable income under section 12B(2), any provisional salaries tax paid by the wife in respect of that income shall be applied by the Commissioner in payment of the salaries tax payable by the person for the year of assessment in which the marriage took place, unless the husband and wife have elected under section 58A to be separately charged in respect of that year of assessment, in which case any provisional salaries tax so paid shall be applied in payment of the salaries tax payable by the wife under section 13(2) as a result of the election. (Amended 71 of 1983%. 33)
PART XB
(Added 8 of 1973 s. 13)
PROVISIONAL PROFITS TAX
63G. Liability for provisional profits tax
Every person who is chargeable to profits tax under Part IV in respect of the year of assessment commencing on 1 April 1975 or any succeeding year of
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