APIT should be deducted by employer from Non-Citizens regardless of their consent w.e.f. 01 April 2020

As per the paper notes published by IRD on 11.08.2020 (PN/APIT/2020 – 03), w.e.f. April 01, 2020, APIT (PAYE) should be deducted by employer from All non-resident employees and all resident but non-citizen employees regardless of their consent.

Download IRD Notice: PN/APIT/2020-03 | 11.08.2020