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<h1>Chapter XII-H defines 'employer' and scope of fringe benefit tax, excluding specified charities and political parties</h1> Chapter XII-H defines terms for fringe benefit tax. 'Employer' includes companies, firms, associations of persons or bodies of individuals (incorporated or not), local authorities, and other artificial juridical persons, but excludes entities eligible for exemptions under specified charitable or registration provisions and political parties registered under election law. 'Fringe benefit tax' or 'tax' is the tax levied under the chapter's substantive charging provision. The definitions apply subject to contextual interpretation within the chapter.