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Estimation of tax due for year.
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8.—(1) Where the Revenue Commissioners have reason to believe that the total amount of tax which an employer was liable under the regulations to remit in respect of the respective income tax months comprised in any year of assessment was greater than the amount of tax (if any) paid by the employer in respect of the said months then, without prejudice to any other action which may be taken, they may make an estimate in one sum of the total amount of tax which in their opinion should have been paid in respect of the income tax months comprised in that year and may serve notice on the employer specifying—
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(a) the total amount of tax so estimated,
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(b) the total amount of tax (if any) remitted by the employer in relation to the income tax months comprised in the said year, and
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(c) the balance of tax remaining unpaid.
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(2) Where notice is served on an employer under subsection (1)—
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(a) the employer may, if he claims that the total amount of tax or the balance of tax remaining unpaid is excessive, on giving notice in writing to the Revenue Commissioners within the period of fourteen days from the service of the notice, appeal to the Appeal Commissioners,
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(b) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the balance of tax remaining unpaid as specified in the notice or the amended tax as determined in relation to the appeal shall become due and be recoverable in the same manner and by the like proceedings as if the said balance of tax or amended tax had been charged on the employer under Schedule E.
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(3) The provisions of this section shall apply to an employer authorised under the regulations to make payment of tax by means of stamps as if the tax for which the means of payment is stamps affixed to a book were tax which he was liable to remit to the Revenue Commissioners and as if the value of stamps (if any) which he affixed to books were tax paid to the Revenue Commissioners.
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(4) A notice given by the Revenue Commissioners under subsection (1) may extend to two or more years of assessment.
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