Income Tax Act, 1967.

Duty of employer as to tax payable by employees.

484.—(1) Where any employed person has omitted to make payment of any income tax under Schedule D or E due and payable by him for any year, the Revenue Commissioners may give notice to his employer at any time after a period of three months has elapsed since such income tax became due and payable, requiring the employer to deduct the amount of income tax so in arrear from any remuneration payable by him to the employed person.

(2) On receipt of the notice the employer shall deduct such sums, not exceeding in the aggregate the total amount of income tax so in arrear, at such times, and in such manner, as the Revenue Commissioners may direct and shall forthwith pay over the amounts so deducted to the Accountant General of Revenue.

(3) If any employer refuses or neglects to pay over to the Accountant General of Revenue any sums within the time specified in the notice, the employer shall be liable to pay any such sum as if it had been duly assessed upon him, and proceedings for the recovery thereof may be taken in any manner prescribed by this Act, including the issue by the Special Commissioners of their warrant to the Collector, requiring him to distrain the said employer by his goods and chattels, and failure on the part of the employer to deduct any such sum from the employed person shall not be any bar to the recovery of the sum by proceedings or distraint.

(4) Where the employer is a body of persons sections 178 (3) (4) and 207 (2) (3) shall apply in relation to anything required to be done under this section.

(5) Nothing in this section shall affect Rule 5 of Schedule 2.

(6) An employer who pays over to the Accountant General or to the Collector any such sum of income tax as is required by any such notice shall be acquitted and discharged of so much money as is represented by the payment as if that sum of money had actually been paid as remuneration to the employed person.