Income Tax Management Act (Cap. 372), article 21

21. (1) Every employer when required to do so by notice from the Commissioner shall, within the time limited by the notice, prepare and deliver for any year a return containing - (a) the names and places of residence of all persons employed by him; (b) the payments and allowances made to those persons in respect of that employment, and the provisions of the Income Tax Acts with respect to the failure to deliver returns or pa rticulars in accordance with a notice from the Commissioner shall apply to any such return. (2) Where the employer is a body of persons, the manager or other principal officer shall be deemed to be the employer for the purposes of this article, and any director of a company, or per son engaged in the management of a company, shall be deemed to be a 22 CAP. 372.] INCOME TAX MANAGEMENT person employed. Payment of tax of individuals employed but not domiciled or ordinarily resident in Malta.