Deduction of surcharge from employees
4. Every employer who has in his employ any person from whose remuneration income tax was deductible under the provisions of Chapter XV of the Inland Revenue Act for the year of assessment commencing on April 1, 1980, shall Deduct a sum equivalent to ten centum of the total income tax deductible from such employee for that year of assessment in eight equal monthly installments commencing from the month of April 1981. |