Regulation 3 In accordance with these Regulations, an employer shall withhold appropriate tax from qualifying cash payments made to an employee during a year of assessment to meet the employment tax liability of that employee for that year.(2)  An employer shall withhold tax in accordance with section 114 of the Act and these Regulations, if that employer is(a) resident in the country; or(b) a non-resident employer who has a Ghanaian permanent establishment.(3)  A non-resident public entertainer who renders a service in the country shall, for tax purposes, be treated as an employee of the promoter of the event in respect of which that public entertainer renders the service.(4)  A person who makes payment to a public entertainer for a service rendered by that public entertainer shall, for tax purposes, be treated as the employer of that public   entertainer and the payment made by that employer to the public entertainer shall,(a) be treated as income derived by that public entertainer from employment; and(b) in accordance with section 114 of the Act, be subject to withholding tax at the rate specified in subparagraph (2) of paragraph 1 of the First Schedule of the Act.(5)  The employer shall, on the date of payment, deduct the withholding tax from qualifying cash payments made to the public entertainer.(6) For purposes of this regulation, a “public entertainer” includes a stage artist, a motion picture artist, a radio artist, a musician, a sportsman or sportswoman including any athlete, footballer or boxer.