An employer, shall, not later than the tenth day of every calendar month, pay to the Director General the total amount of tax deducted or should have been deducted by him from the remuneration of employees during the preceding calendar month.
Each year, the employer is to prepare and render to his employee a statement of remuneration of that employee C.P. 8A (EA) and C.P. 8C (EC) forms on or before the last day of February in the year immediately following the first-mentioned year in order for each employee to fill and submit return form in accordance to subsection 83(1A), Income Tax Act 1967(Act).
A return in the prescribed form (E form) not later than 31 March in the year immediately following the first-mentioned year in accordance to subsection 83(1), Act should be furnished each year to the Director General.