Any person will be guilty of an offence and liable on conviction to a fine or imprisonment where he/she/they:
Fails to:
- Deduct employees tax from remuneration or to pay tax to the Commissioner within the prescribed period;
- Deliver IRP5/IT3(a) to employees or former employees within the prescribed periods
- Apply for registration as an employer;
- Comply with a written request for information;
- Notify the Commissioner of a change of address; or that he/she has ceased to be an employer;
- Comply with the conditions for using a mechanised system for printing IRP5/IT3(a) to be issued to employees or former employees;
- Maintain a record of remuneration paid and tax deducted
- Comply with any condition prescribed by the Commissioner in regard to the manner in which IRP5/IT3(a) may be used, the surrender of unused stocks of certificates, accounting for used, unused and spoiled IRP5/IT3(a) when required by the Commissioner to do so or to surrender unused IRP5/IT3(a) when ceasing to be an employer;
- Comply with an Income Tax directive issued by Commissioner
- Uses/applies employees’ tax deducted or withheld, for purposes other than the payment of such amount to the Commissioner;
- Permits a false IRP5/IT3(a) to be issued or knowingly is in possession of or uses a false IRP5/IT3(a);
- Alters an IRP5/IT3(a) issued by any other person, purports to be employee named on any IRP5/IT3(a) or obtains a credit for his/her own advantage or benefit in respect of employees’
tax deducted or withheld from another person’s remuneration; - Not being an employer and without authority from an employer issues or causes to be issued, any document purporting to be an IRP5/IT3(a);
- Furnishes false information or misleads his/her employer regarding the amount of employees tax to be deducted in his/her/their case;
- Defaults in rendering a return.
An employer shall be guilty of an offence may be fined or sentenced to imprisonment for a period not exceeding 12 months.
