Taxes Consolidation Act, 1997 (Number 39 of 1997)
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988Registration of certain persons as employers and requirement to send certain notifications.
[FA74 s72]
(1) Where the Revenue Commissioners have reason to believe that a person is liable to send them a notification under [1]>regulation 8 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960)<[1][1]>Regulation 7 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)<[1], and has not done so, they may register that person’s name and address in the register kept and maintained under paragraph (4) of that regulation (in this section referred to as “the register”) and serve a notice on that person stating that that person has been so registered.
(2) Where a notice is served under subsection (1) on a person, the following provisions shall apply:
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(a) if the person claims to be not liable to send the notification referred to in subsection (1), the person may, by giving notice in writing to the Revenue Commissioners within the period of 14 days from the service of the notice under subsection (1), require the claim to be referred to the Appeal Commissioners and their decision on the claim shall be final and conclusive;
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(a) the person, if claiming to be not liable to send the notification referred to in subsection (1), may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 14 days after the date of the notice and the determination of the Appeal Commissioners on the claim shall be final and conclusive;
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(b) if no such claim is, within the time specified in paragraph (a), required to be referred, or if such claim is required to be referred and there is a determination by the Appeal Commissioners against the appellant, the appellant shall be regarded for the purposes of the Regulations referred to in subsection (1) as an employer who had sent a notification under paragraph (1) of regulation 8 of those Regulations;
(c) if a claim is required to be referred and there is a determination by the Appeal Commissioners in favour of the appellant, the Revenue Commissioners shall on that determination delete the appellant’s name and address from the register.
(3) (a) Where a person whose name and address is registered in the register is not liable, under [2]>regulation 31<[2][2]>Regulation 28<[2] of the Regulations referred to in subsection (1), to remit to the Collector-General any amount of tax for an income tax month, such person shall, within the period of 9 days from the end of that month, make a declaration to that effect in a form prescribed by the Revenue Commissioners and shall send that form to the Collector-General.
(b) Where a person whose name and address is registered in the register ceases to pay emoluments to which this Chapter applies, such person shall, within the period of 14 days from the date on which such person ceased to pay such emoluments, notify the Revenue Commissioners to that effect.
(4) Section 987 shall apply to a non-compliance with subsection (3) as it applies to a non-compliance with regulations under this Chapter.
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988. Registration of certain persons as employers and requirement to send certain notifications
(1) A person who intends to make a payment of emoluments to or on behalf of an employee shall?—
(a) send, or cause to be sent to the Revenue Commissioners, prior to the making of the payment of emoluments, a notification specifying the following:
(i)the name and address of the person;
(ii) that the person intends to pay such emoluments;
and
(b) register with the Revenue Commissioners in such manner, including by electronic means, as the Revenue Commissioners may require.
(2) The Revenue Commissioners shall?—
(a)keep and maintain a register (in this section referred to as “the register”) in electronic form in which names and addresses notified to them under subsection (1) shall be registered, and
(b)where a name or address has been registered, notify the person concerned accordingly.
(3)Where the Revenue Commissioners have reason to believe that a person has failed to send them a notification in accordance with subsection (1), the Revenue Commissioners may register that person’s name and address in the register and, where a person is so registered, notify the person accordingly.
(4)Where a person is notified under subsection (3), the following provisions shall apply:
(a)where the person is of the opinion that subsection (1) does not apply, the person may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice and the determination of the Appeal Commissioners on the appeal shall be final and conclusive;
(b)where no appeal is made under paragraph (a), or the Appeal Commissioners determine that subsection (1) does apply to the person, the person shall be treated as an employer who sent a notification under subsection (1);
(c)where the Appeal Commissioners determine that subsection (1) does not apply to the person, the Revenue Commissioners shall, on being informed of that determination, delete the person’s name and address from the register.
(5)Where a change occurs in a name or address which has been notified under subsection (1), the person concerned shall send or cause to be sent to the Revenue Commissioners a notification of the change.
(6)Where a person whose name and address is included in the register ceases to pay emoluments to which this Chapter applies, such person shall, within the period of 30 days from the date on which such person ceased to pay such emoluments, notify the Revenue Commissioners to that effect.
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Substituted by FA02 sched6(3)(q)(i). Shall be deemed to have come into force and take effect as on and from 1 January 2002.
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Substituted by FA02 sched6(3)(q)(ii). Shall be deemed to have come into force and take effect as on and from 1 January 2002.
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Substituted by F(TA)A15 s39(8)(c). With effect from 21 March 2016 per S. I. No 110 of 2016.