(1) A person who intends to make a payment of emoluments to or on behalf of an employee shall -
(a) send, or cause to be sent to the Revenue Commissioners, prior to the making of the payment of emoluments, a notification specifying the following:
(i) the name and address of the person;
(ii) that the person intends to pay such emoluments;
(b) register with the Revenue Commissioners in such manner, including by electronic means, as the Revenue Commissioners may require.
(2) The Revenue Commissioners shall -
(a) keep and maintain a register (in this section referred to as ‘the register’) in electronic form in which names and addresses notified to them under subsection (1) shall be registered, and
(b) where a name or address has been registered, notify the person concerned accordingly.
(3) Where the Revenue Commissioners have reason to believe that a person has failed to send them a notification in accordance with subsection (1), the Revenue Commissioners may register that personâ€
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