Value-Added Tax Act, 1972

Substitution of agent, etc., for person not resident in State.

37.—Where a person who is accountable for any tax, or on whom any duties are imposed by this Act or regulations, is not residing in the State, the Revenue Commissioners may, by notice in writing served on any agent, manager or factor, who is residing in the State and has acted on behalf of that person in the matters by reference to which that person is accountable or those duties are imposed, direct that he shall be substituted for that person as the person accountable for any such tax due in respect of transactions effected after the date of the service of the notice or that he shall be under an obligation to discharge any such duties arising after such date and, upon such direction having been served, he shall stand substituted accordingly and shall be subject to the same penalty as if he were the person who is accountable for the tax or on whom the duties are imposed.