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Taxes Consolidation Act, 1997 (Number 39 of 1997)


529F Payment of tax by qualifying company.

On or before the due date relating to a chargeable period, a qualifying company shall remit to the Collector-General all amounts of appropriate tax which the qualifying company is liable under this Chapter to deduct from relevant payments made by the qualifying company during that chargeable period.




Inserted by F(No.2)A13 s25(1). Comes into operation on such day as the Minister for Finance may appoint by order.