Finance Act, 1963


49.—(1) The Revenue Commissioners shall set up and maintain a register of persons who may become or who are accountable for tax and shall allot a registration number to every person registered and shall cancel such number if the person does not become or ceases to be accountable for tax.

(2) Every person who on the appointed day is carrying on any activity with respect to which section 48 of this Act provides for accountability, or who, after the appointed day commences or is about to commence to carry on any such activity, may after the appointed day, but not earlier than one month before he commences to carry on the relevant activity, furnish in writing to the Revenue Commissioners the particulars specified in the regulations under section 52 of this Act as being required for the purpose of registering such person.

(3) Where a person after the appointed day is carrying on any such activity as is mentioned in subsection (2) of this section and has not already furnished the particulars mentioned in that subsection he shall do so within the period of nine days beginning on the appointed day or on the day thereafter on which he commences to carry on the activity.

(4) Subsection (3) of this section shall not compel any person to furnish particulars in a case falling within the description mentioned in paragraph (a), paragraph (b) or paragraph (c) of subsection (3) of section 48 of this Act.

(5) In this section “the appointed day” means the day appointed by the Minister for Finance by order to be the appointed day for the purposes of this section.

(6) A registered person who has not elected under subsection (3) of section 48 of this Act shall be taken as a person not entitled so to elect.