Submission of a deceased employee’s tax certificate

18 February 2022 – The Guide for Completion and Submission of Employees’ Tax Certificates has been updated to clarify the provisions of paragraph 13(2) and 14(5) of the Fourth Schedule to the Income Tax Act. Details regarding the submission of a deceased employees’ tax certificate to an executor or a representative taxpayer of the deceased employee, within 14 days after the date of death, have been added.