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Identification of, and issue of documents to, specified persons.
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16.—(1) The specified person shall furnish to the accountable person concerned—
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(a) in the case of a specified person resident in the State or a person having a permanent establishment or fixed base in the State—
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(i) details of his income tax or corporation tax number, as may be appropriate, and
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(ii) if the relevant payment includes an amount in respect of value-added tax, his value-added tax registration number, and
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(b) in the case of a specified person, other than a person mentioned in paragraph (a), details of his country of residence and his tax reference in that country.
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(2) Where the specified person has complied with subsection (1), the accountable person, on making a relevant payment, shall give to such person, in a form prescribed by the Revenue Commissioners, particulars of—
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(a) the name and address of the specified person,
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(b) the person's tax reference as furnished in accordance with paragraph (a) (i) or (b) of subsection (1),
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(c) the amount of the relevant payment,
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(d) the amount of the appropriate tax deducted from that payment, and
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(e) the date on which the payment is made.
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