Section 1, The Finance Act, 2013

The Pay-Roll Tax Act, 1972 is amended by the repeal andreplacement of section 7 by the following new section- 7. (1) The pay-roll tax shall be paid and borne by the employer and the employer shall not be entitled to pass on the tax to any employee. (2) Subject to subsection (1), the Commissioner-General shall issue to the employer, a tax clearance certificate in respect of each non- citizen employee, confirming that all taxes payable by or on behalf of that non-citizen employee have been paid. (3) A permit shall not be granted under section 34D to a person for whom an application is made under 34C of the General Law (Business Start –Up)(Amendment) Act, 2007 unless a tax clearance certificate relating to the non-citizen has been obtained from the National Revenue Authority.” The Income Tax Act 2000