Links from Section 79 | ||
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Act | Linked to | Context |
2012/en/act/pub/0052/sec0065.html |
unresolved |
Within 46 days after the end of a year, or from the date an employer ceases permanently to be an employer to whom Regulation 7(1) of the PAYE Regulations applies, whichever is the earlier, the employer shall send to the Collector-General in relation to any liable person in respect of whom the employer was given a direction under section 65 a statement and a signed declaration in the specified form showing— |
Links to Section 79 (from within TaxSource Total) | ||
Act | Linked from | Context |
(a) to comply with any provision under Part 10 requiring that person to send or give any statement, other than the statement required under section 79, or to send any particulars to the Revenue Commissioners, |
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(2) Where any person fails to send a statement to the Revenue Commissioners under section 79 within the period specified for this purpose, that person shall be liable for a penalty of €500 for each month or part of a month during which the said statement remains outstanding, subject to a maximum penalty of €3,000. |