S.L. 372.18 ст. 3Liability to provisional tax.

(1) Every provisional tax payer shall effect payments of provisional tax during every basis period ending on or after the 31st

January, 2000 on account of his liability to tax for the year of assessment commencing on the 1st January of the year immediately following that during which the said basis period ends.

(2) P.T. payments shall be made in the amounts and within the times prescribed in these rules or as otherwise notified by the Commissioner under the provisions of article 11(4) of the Income

Tax Act.

(3) The amount of any P.T. payment due under these rules shall be the amount determined in accordance with the applicable provisions rounded up or down to the nearest euro.