This Ruling provides clarification on:
(a) the income of a non-resident person who is chargeable to tax under paragraph 4(f) of the Income Tax Act 1967 (ITA);
(b) the deduction of tax from such income; and
(c) the responsibility of deducting and remitting tax deducted from such income.
The above Public Ruling can be viewed and downloaded from the IRB’s website at the following link:
