Finance (Local Property Tax) Act 2012
Employer to keep records. |
81.— (1) An employer who has been given a direction under section 65 shall keep records in relation to— | |
(a) the payment of net emoluments to the liable person in respect of whom the direction was given, | ||
(b) the deduction of local property tax from the liable person’s net emoluments, and | ||
(c) the remittance of local property tax deducted to the Revenue Commissioners. | ||
(2) An employer— | ||
(a) shall retain the records referred to in subsection (1) for a period of 6 years from the end of the year to which they relate, and | ||
(b) shall produce those records for inspection to a Revenue officer where the officer requests the employer to do so under section 903 (as applied by Part 13 ) of the Act of 1997. |