The employer must keep a register and must contain personal particulars as well as financial details of each employee and maintained in such a form, including any electronic form, as may be prescribed by the Commissioner.
The following records of all employees’ needs are to be maintained by the employer, as may be prescribed by the Commissioner.
Amount of remuneration paid;
Employees’ tax deducted/withheld on all remuneration;
Income Tax reference number of that employee; and
Such further information as the Commissioner may prescribe.
The records must be kept for a period of five (5) years from the date of the submission of the return and from the end of the relevant tax period if the person is not required to submit a tax return but has earned some form of taxable income. The employer must retain such records and make them available for scrutiny by the Commissioner.
Employers who supply the tax certificate information on an electronic medium or electronically, must also keep such records for the prescribed period.