Income Tax (Employments) (Consolidated) Regulations, 2001
- Section 30 — Employer failing to pay tax.
- Section 31 — Return by employer at end of year.
- Section 32 — Inspection of employer's records.
- Section 33 — Death of employer.
- Section 34 — Succession to a business, etc.
- Section 35 — Assessment of emoluments.
- Section 36 — Return of certain emoluments by employer.
- Section 37 — Notification of liability.
- Section 38 — Objections and appeals against assessment.
- Section 39 — Recovery of underpayments.