Employers must remit amounts (both PIT and SSC) withheld from the employee before the 12th of the month following the month the deductions were made.
Late payment can result in penalties and interest; inaccurate deductions can lead to penalties (see 8.2).
Remittance must be made to different tax revenue accounts depending on the type of taxes. The payer must reference their payment with their identifying tax numbers.
A list of taxation bank accounts can be found
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:54