Finance Act, 1974
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Registration of certain persons as employers and requirement to send certain notifications. |
72.—(1) Where the Revenue Commissioners have reason to believe that a person is liable to send them a notification under Regulation 8 of the Income Tax (Employments) Regulations, 1960 , and has not done so, they may register his name and address in the register kept and maintained under paragraph (4) of the said Regulation 8 (in this section referred to as the register) and serve a notice on him stating that he has been so registered. | |
(2) Where a notice is served under subsection (1) on a person, the following provisions shall apply— | ||
(a) if the person claims that he is not liable to send the notification aforesaid, he may, by giving notice in writing to the Revenue Commissioners within the period of fourteen days from the service of the notice under subsection (1), require the claim to be referred to the Appeal Commissioners and their decision on the claim shall be final and conclusive, | ||
(b) if no such claim is, within the time specified in paragraph (a), required to be referred, or if such claim is required to be referred and there is a determination by the Appeal Commissioners against the appellant, the person shall be regarded, for the purposes of the aforesaid Regulations, as an employer who had sent a notification under paragraph (1) of the said Regulation 8, | ||
(c) if a claim is required to be referred and there is a determination by the Appeal Commissioners in favour of the appellant, the Revenue Commissioners shall thereupon delete his name and address from the register. | ||
(3) (a) Where a person whose name and address is registered in the register is not liable, under Regulation 31 of the regulations referred to in subsection (1), to remit to the Collector any amount of tax for an income tax month he shall, within the period of nine days from the end of that month, make a declaration to that effect in a form prescribed by the Revenue Commissioners and shall send that form to the Collector, | ||
(b) where a person whose name and address is registered in the register ceases to pay emoluments to which Chapter IV of Part V of the Income Tax Act, 1967 , applies, he shall, within the period of fourteen days from the date on which he ceased to pay such emoluments, notify the Revenue Commissioners to that effect. | ||
(4) The provisions of section 128 of the Income Tax Act, 1967 , shall apply to a non-compliance with subsection (3) as they apply to a non-compliance with regulations under Chapter IV of that Act. |