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Notification by employer
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33. The Act of 2012 is amended by the insertion of the following section after section 78:
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“78A.On or before the making of a payment by an employer of any emoluments to a liable person in respect of whom the employer was given a direction under section 65, the employer shall notify the Revenue Commissioners of—
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(a) the name and personal public service number of the liable person,
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(b) the date of payment of the emoluments, and
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(c) the total amount of local property tax deductible from the emoluments.”.
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