109A.—(1) Subject to subsections (2) and (3), the Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, serve on a taxable person a notice in writing requiring the person to appoint a representative (in this section referred to as a "tax representative") who is established in the Community to be the person who shall be liable for the payment of tax due and payable by the taxable person.

(2) Subsection (1) shall apply where the taxable person is not established in the State and no legal instrument relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC³² and Regulation (EC) No 1798/2003³³ exists with the country in which that taxable person is established.

(3) Subsection (1) shall not apply to a taxable person not established within the Community who has opted for the special scheme provided for under Section 2 of Chapter 6 of Title XII of the VAT Directive.

(4) A tax representative appointed in accordance with subsection (1) shall be jointly and severally liable with the taxable person referred to in that subsection for the tax due and payable on the taxable supplies of the taxable person and shall be liable to pay that tax as if it were tax due and payable by the tax representative in accordance with Chapter 3 of Part 9.

(5) A notice served under subsection (1) shall—

(a) require the taxable person to furnish details of the appointment of the tax representative to the Revenue Commissioners within 21 days of receipt of the notice,

(b) specify the form in which the details referred to in paragraph (a) shall be furnished to the Revenue Commissioners, and

(c) inform the taxable person of the consequences under section115(8C) of failing to comply with the notice.]