Section Sch50-“ 24J — Income Tax Act 2007: Proof of payment

“ 24J Proof of payment “ (1) An employer or PAYE intermediary who is required to withhold and pay to the Commissioner an amount of tax for a PAYE income payment must provide a PAYE payment form to the Commissioner by the applicable due date set out in section RA 15 of the Income Tax Act 2007. “ (2) If the PAYE payment form is not provided electronically, it must be signed by the employer or PAYE intermediary, as applicable. “ (3) The Commissioner may release an employer or a class of employers, or a PAYE intermediary or a class of PAYE intermediaries, from the requirement to provide a PAYE payment form if the information is contained in an employer monthly schedule. “ Compare: 2004 No 35 s NC 15(1), (2), (2B)