25 (b) the amount of tax withheld. Agents to withhold tax not deducted by payer 3.(1) Every agent who receives on behalf of a payee non-executive director's fees from which tax has not been withheld by the payer, shall withhold tax from those fees and shall pay the amount withheld to the Commissioner within fifteen days of the receipt of the fees. (2) Where tax is withheld in terms of subparagraph (1), the agent shall provide the payee with a certificate in a form approved by the Commissioner, showing– (a) the name of the payer; and (b) the amount of the non-executive director's fees; and (c) the amount of tax withheld. (3) For the purposes of this paragraph, a person shall be deemed to be the agent of a payee and to have received non-executive director's fees on behalf of that payee if– (a) that person's address appears in the payer's records as the address of the payee; and (b) the warrant or cheque in payment of the fees is delivered at that person's address; Payee to pay tax not withheld by payer or agent 4. A payee to whom non-executive director's fees have been paid from which tax has not been withheld in terms of paragraph 2 or 3 or recovered in terms of section 77 shall pay to the Commissioner within fifteen days of the date of payment of the fees the tax that should have been withheld. Returns to be furnished 5. Payment of tax on fees by a payer or an agent shall be accompanied by a return in the form prescribed. Penalty for non-payment of tax 6.(1) Subject to subparagraph (2), a payer or an agent in Zimbabwe who fails to withhold tax or pay to the Commissioner any amount of tax as provided in paragraph 2 or 3 shall be personally liable for the payment to the Commissioner, not later than the date on which payment should have been made in terms of paragraph 2 or 3, as the case may be, of– (a) the amount of the tax which the payer or agent, as the case may be, failed to pay to the Commissioner; and (b) a further amount equal to such tax. (2) The Commissioner, if he or she is satisfied in any particular case that the failure to pay to him or her tax was not due to any intent to evade the provisions of this Schedule, may waive the payment of the whole or such part as he or she thinks fit or repay the whole or such part as he or she thinks fit of the amount referred to in subparagraph (1)(b).