Revenue Commissioner Josephine Feehily confirmed to an Oireachtas Committee the range of powers that can be used to ensure compliance with the tax.
Ms Feehily said: "We will look to enforce it using a range of enforcement options available to us, which will include deduction in source from salary and all of the other enforcement options."
Asked if taking money from people's bank accounts would be heavy-handed, Enda Kenny insisted it would only happen to those not in compliance with the law.
"Going after the social welfare payment or reductions (from) salary are at the end of the process, " he said.
"Everybody...has plenty of opportunity to make arrangements for part payments through a variety of methods before the Revenue Commissioners would use (these measures)."