sec.17Quarterly payment notice

sec.17 Quarterly payment notice

If the revenue commissioner considers it appropriate, the revenue commissioner may, by notice (a quarterly payment notice ) given to a person, state that the day royalty is payable by the person for a quarterly return period is the day the royalty return must be lodged for the period instead of an earlier day under section 16 (1) (a) or (b) . A quarterly payment notice given to a person must state the period for which the notice applies. If the revenue commissioner considers it appropriate to do so, the revenue commissioner may, by notice, withdraw a quarterly payment notice. A withdrawal under subsection (3) takes effect from the start of the next return period after the end of the return period in which the notice of the withdrawal is given. (sec.17-ssec.1) If the revenue commissioner considers it appropriate, the revenue commissioner may, by notice (a quarterly payment notice ) given to a person, state that the day royalty is payable by the person for a quarterly return period is the day the royalty return must be lodged for the period instead of an earlier day under section 16 (1) (a) or (b) . (sec.17-ssec.2) A quarterly payment notice given to a person must state the period for which the notice applies. (sec.17-ssec.3) If the revenue commissioner considers it appropriate to do so, the revenue commissioner may, by notice, withdraw a quarterly payment notice. (sec.17-ssec.4) A withdrawal under subsection (3) takes effect from the start of the next return period after the end of the return period in which the notice of the withdrawal is given.