(1) In this section, a return includes a return deemed to have been made under subsection (4).
(2) On or before the making of any payment of any emoluments or the provision of any reportable benefit to which this Chapter applies, an employer shall notify the Revenue Commissioners, in respect of each employee, of -
(a) the amount of the emoluments,
(b) the date of payment of the emoluments,
(c) the amount of income tax deductible or repayable, and
(d) such other information as is specified in regulations made under section 986.
(a) on or before the return date of an income tax month, make a return to the Revenue Commissioners specifying the total income tax deducted or repaid under this Chapter in respect of that income tax month, and
(b) on or before the due date of an income tax month, pay to the Collector-General the amount of income tax due to be deducted under this Chapter in respect of that income tax month.
(4) Where the Revenue Commissioners issue a state
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