(1) In this section and in section 17B -
'income tax month' has the same meaning as it has in Chapter 4 of Part 42 of the Act of 1997;
'return filing date' means, in relation to an income tax month, the day that is 15 days from the last day of the income tax month.
(2) An employer shall, on or before the return filing date for an income tax month, make a return to the Revenue Commissioners specifying the total amount of contributions payable by that employer in respect of an income tax month consisting of -
(a) employment contributions,
(b) self-employment contributions, and
(c) contributions under Chapter 5B of Part 2.
(3) Where the Revenue Commissioners issue a statement to an employer which sets out, in summary form in respect of an income tax month, the total amount of contributions payable by that employer, the details on the statement shall, on the return filing date, or where the statement is issued on a later date, on that later date, be deemed to be a return made by the employ
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