Value-Added Tax Act, 1972


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

(2) Every person who on the appointed day or on any day thereafter would be an accountable person if tax were chargeable with effect as on and from the appointed day shall, within the period of thirty days beginning on the appointed day or on the day thereafter on which the person first becomes an accountable person or would become such a person if tax were chargeable as aforesaid, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering such person for tax.

(3) Any person who on the appointed day was registered for the purposes of turnover tax on the basis of particulars furnished in accordance with section 49 (2) of the Finance Act, 1963 , shall be deemed, unless he notifies the Revenue Commissioners in writing that he does not wish to be so deemed, to have furnished the particulars required by subsection (2).

(4) In this section “the appointed day” means the day appointed by the Minister by order to be the appointed day for the purpose of this section.