22Time for payment of tax

22 Time for payment of tax

(1) An employer liable to pay tax referred to in section 10 shall pay the tax within the time within which he or she is required by this Act to furnish the return of the wages in respect of which the tax is payable. (2) An employer liable to pay tax referred to in section 15A in respect of taxable wages paid or payable during a financial year shall pay the tax within the time within which he or she is required by this Act to furnish the return in respect of the month or period that ends on the last day of the financial year. (3) Subject to sections 25 and 26: (a) tax referred to in section 10 is due and payable at the expiration of the time referred to in subsection (1) of this section; (b) tax referred to in section 15A is due and payable at the expiration of the time referred to in subsection (2) of this section. (c) tax referred to in subsection 21J(5) in respect of a financial year is due and payable on the twenty‑second day after the end of the financial year; and (d) tax referred to in subsection 21K(6) in respect of a period is due and payable on the eighth day after the end of the period. (4) Subject to sections 25 and 26, additional tax under section 42 is due and payable on the date specified in the notice of assessment of the additional tax as the date on which the additional tax is due and payable.