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39 1997

TAXES CONSOLIDATION ACT, 1997

PART 37

Administration

Taxes under care and management of Revenue Commissioners.

[ITA67 s155; CGTA75 s51(1) and Sch4 pars 1(1) and (2); CTA76 s6(5); FA96 s132(1) and Sch5 PtI par10(1)]

849. —(1) In this section, “tax” means income tax, corporation tax and capital gains tax.

(2) All duties of tax shall be under the care and management of the Revenue Commissioners.

(3) The Revenue Commissioners may do all such acts as may be deemed necessary and expedient for raising, collecting, receiving and accounting for tax in the like and in as full and ample a manner as they are authorised to do in relation to any other duties under their care and management and, unless the Minister for Finance otherwise directs, shall appoint such officers and other persons for collecting, receiving, managing and accounting for any duties of tax as are not required to be appointed by some other authority.

(4) All such appointments shall continue in force, notwithstanding the death, or the ceasing to hold office, of any Revenue Commissioner, and the holders shall have power to execute the duties of their respective offices and to enforce in the execution of those offices all laws and regulations relating to tax in every part of the State.

(5) The Revenue Commissioners may suspend, reduce, discharge or restore, as they see fit, any such officer or person.

(6) Any act or thing required or permitted by this or any other statute to be done by the Revenue Commissioners in relation to tax may be done by any one Revenue Commissioner.

Appeal Commissioners.

[ITA67 s156; F(MP) A68 s1(1), s3(2) and Sch PtI]

850. —(1) The Minister for Finance shall appoint persons to be Appeal Commissioners for the purposes of the Income Tax Acts (in the Tax Acts and the Capital Gains Tax Acts referred to as “Appeal Commissioners”) and the persons so appointed shall, by virtue of their appointment and without other qualification, have authority to execute such powers and to perform such duties as are assigned to them by the Income Tax Acts.

(2) Appeal Commissioners shall be allowed such sums in respect of salary and incidental expenses as the Minister for Finance directs.

(3) The Minister for Finance shall cause an account of all appointments of Appeal Commissioners and their salaries to be laid before each House of the Oireachtas within 20 days of their appointment or, in the case of a House not then sitting, within 20 days after the next sitting of that House.

(4) Anything required to be done under the Income Tax Acts by the Appeal Commissioners or any other Commissioners may, except where otherwise expressly provided by those Acts, be done by any 2 or more Commissioners.

Collector-General.

[ITA67 s162; FA74 s86 and Sch2 PtI; CGTA75 s51(1) and Sch4 par1(3); CTA76 s145(1); FA87 s52; FA97 s157]

851. —(1) There shall be a Collector-General, who shall be appointed by the Revenue Commissioners from among their officers and who shall hold such office at their will and pleasure.

(2) The Collector-General shall collect and levy the tax from time to time charged in all assessments to income tax, corporation tax and capital gains tax of which particulars have been transmitted to him or her under section 928 .

(3) (a) The Revenue Commissioners may nominate persons to exercise on behalf of the Collector-General any or all of the powers and functions conferred on the Collector-General by the Tax Acts and the Capital Gains Tax Acts.

(b) Those powers and functions, as well as being exercisable by the Collector-General, shall also be exercisable on his or her behalf by persons nominated under this subsection.

(c) A person shall not be nominated under this subsection unless he or she is an officer or employee of the Revenue Commissioners.

(4) If and so long as the office of Collector-General is vacant or the holder of that office is unable through illness, absence or other cause to fulfil his or her duties, a person nominated in that behalf by the Revenue Commissioners from among their officers shall act as the Collector-General, and any reference in this or any other Act to the Collector-General shall be construed as including, where appropriate, a reference to a person nominated under this subsection.

(5) The Revenue Commissioners may revoke a nomination under this section.

Inspectors of taxes.

[ITA67 s161; FA86 s116]

852. —(1) The Revenue Commissioners may appoint inspectors of taxes, and all such inspectors and all other officers or persons employed in the execution of the Income Tax Acts shall observe and follow the orders, instructions and directions of the Revenue Commissioners.

(2) The Revenue Commissioners may revoke an appointment made under this section.

(3) Inspectors of taxes appointed by the Minister for Finance before the 27th day of May, 1986, shall be deemed to have been appointed by the Revenue Commissioners.

Governor and directors of Bank of Ireland.

[ITA67 s157; FA69 s12; FA76 s81(1) and Sch5 PtI]

853. —For the purpose of assessing and charging income tax in the cases mentioned in this section, the Governor and directors of the Bank of Ireland—

(a) shall be Commissioners,

(b) shall have all the necessary powers for that purpose, and

(c) shall make assessments under and subject to the Income Tax Acts in respect of—

(i) interest, annuities, dividends and shares of annuities, and the profits attached to the same, payable to the Bank of Ireland out of the public revenue of the State,

(ii) interest, annuities, dividends and shares of annuities entrusted to the Bank of Ireland for payment,

(iii) all other interest, annuities and dividends, and

(iv) all other profits chargeable with tax arising within any office or department under the management or control of the Bank of Ireland.

Appointment of persons for purposes of assessment of certain public offices.

[ITA67 s158]

854. —Where the Minister for Finance determines that, by reason of special circumstances existing in any particular public office, it is not expedient that the powers and duties of assessing and charging income tax in relation to that office or any one or more of such powers and duties should be exercised and performed in relation to that office by the inspector or other officer appointed in that behalf, the Revenue Commissioners shall appoint such officers or persons as may be approved of by the Minister for Finance to exercise such powers and duties in relation to that office.

Declaration to be made by Commissioners.

[ITA67 s159]

855. —The respective Commissioners for executing the Income Tax Acts in relation to offices and employments of profit and pensions and stipends shall, as soon as practicable after their appointment, meet and make and subscribe the declaration contained in Part 2 of Schedule 27 and may respectively elect a clerk and assessors and, if the tax cannot be deducted at the department or office of the Commissioners or at the office for which they act, they may, from among the officers in their respective departments, appoint separate assessors and collectors for each such department.

Disqualification of Commissioners in cases of personal interest.

[ITA67 s160; CTA76 s146(2)]

856. —(1) Every Commissioner acting in the execution of the Income Tax Acts shall be chargeable with tax in the same manner as any other person, but shall take no part in the proceedings, and shall not be present, when any assessment, statement or schedule is under consideration, or any controversy or appeal is being determined, with reference to any case in which he or she is interested, either in his or her own right or in the right of any other person as his or her agent, except during the hearing of an appeal for the purpose of being examined orally by the Commissioners, and he or she shall withdraw during the consideration and determination of the controversy or appeal.

(2) A Commissioner who, in any case referred to in subsection (1), takes any part in the determination of any such controversy or appeal, or fails to withdraw, shall incur a penalty of £50.

(3) For the purposes of corporation tax, where an Appeal Commissioner is interested in his or her own right or in the right of any other person in any matter under appeal, he or she shall not take part in, or be present at, the hearing or determination of the appeal.

Declarations on taking office.

[ITA67 s163; F(MP) A68 s3(4) and Sch PtIII; CTA76 s147(5)]

857. —(1) Every person appointed to one of the offices named in Part 1 of Schedule 27 shall, before he or she commences to act in the execution of the Income Tax Acts in so far as those Acts relate to tax under Schedule D, make and subscribe the declaration contained in that Part in respect of his or her office.

(2) The declaration may be made before a Peace Commissioner.

(3) A person who acts in the execution of his or her office in relation to tax under Schedule D (otherwise than in respect of any such declaration made before him or her) before he or she has made the prescribed declaration shall forfeit the sum of £100.

(4) All Commissioners and other persons employed for any purpose in connection with the assessment or collection of corporation tax shall be subject to the same obligations as to secrecy with respect to corporation tax as those persons are subject to with respect to income tax, and any declaration made by any such person as to secrecy with respect to income tax shall be deemed to extend also to secrecy with respect to corporation tax.

Evidence of authorisation.

[FA97 s159]

858. —(1) In this section, except where the context otherwise requires—

the Acts” means—

(a) (i) the Customs Acts,

(ii) the statutes relating to the duties of excise and to the management of those duties,

(iii) the Tax Acts,

(iv) the Capital Gains Tax Acts,

(v) the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act,

(vi) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act,

(vii) the statutes relating to stamp duty and to the management of that duty,

and any instruments made thereunder or under any other enactment and relating to tax, and

(b) the European Communities (Intrastat) Regulations, 1993 (S.I. No. 136 of 1993);

authorised officer” means an officer of the Revenue Commissioners who is authorised, nominated or appointed under any provision of the Acts to exercise or perform any functions under any of the specified provisions, and “authorised” and “authorisation” shall be construed accordingly;

functions” includes powers and duties;

identity card”, in relation to an authorised officer, means a card which is issued to the officer by the Revenue Commissioners and which contains—

(a) a statement to the effect that the officer—

(i) is an officer of the Revenue Commissioners, and

(ii) is an authorised officer for the purposes of the specified provisions,

(b) a photograph and signature of the officer,

(c) a hologram showing the logo of the Office of the Revenue Commissioners,

(d) the facsimile signature of a Revenue Commissioner, and

(e) particulars of the specified provisions under which the officer is authorised;

specified provisions”, in relation to an authorised officer, means either or both the provisions of the Acts under which the authorised officer—

(a) is authorised and which are specified on his or her identity card, and

(b) exercises or performs functions under the Customs Acts or any statutes relating to the duties of excise and to the management of those duties;

tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

(2) Where, in the exercise or performance of any functions under any of the specified provisions in relation to him or her, an authorised officer is requested to produce or show his or her authorisation for the purposes of that provision, the production by the authorised officer of his or her identity card—

(a) shall be taken as evidence of authorisation under that provision, and

(b) shall satisfy any obligation under that provision which requires the authorised officer to produce such authorisation on request.

(3) This section shall come into operation on such day as the Minister for Finance may appoint by order.

Anonymity of authorised officers in relation to certain matters.

[FA83 s19A; DCITPA96 s12; CABA96 s23]

859. —(1) In this section—

authorised officer” means an officer of the Revenue Commissioners nominated by them to be a member of the staff of the body;

the body” has the meaning assigned to it by section 58 ;

proceedings” includes any hearing before the Appeal Commissioners (within the meaning of the Revenue Acts);

the Revenue Acts” means—

(a) the Customs Acts,

(b) the statutes relating to the duties of excise and to the management of those duties,

(c) the Tax Acts,

(d) the Capital Gains Tax Acts,

(e) the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act,

(f) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act,

(g) the statutes relating to stamp duty and the management of that duty,

(h) Chapter IV of Part II of the Finance Act, 1992 , and

(i) Part VI of the Finance Act, 1983 ,

and any instruments made thereunder or under any other enactment and relating to tax;

tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

(2) Notwithstanding any requirement made by or under any enactment or any other requirement in administrative and operational procedures, including internal procedures, all reasonable care shall be taken to ensure that the identity of an authorised officer shall not be revealed.

(3) In particular and without prejudice to the generality of subsection (2):

(a) where, for the purposes of exercising or performing his or her powers or duties under the Revenue Acts in pursuance of the functions of the body, an authorised officer may apart from this section be required to produce or show any written authority or warrant of appointment under those Acts or otherwise to identify himself or herself, the authorised officer shall—

(i) not be required to produce or show any such authority or warrant of appointment or to so identify himself or herself, for the purposes of exercising or performing his or her powers or duties under those Acts, and

(ii) be accompanied by a member of the Garda Síochána who shall, on request by a person affected, identify himself or herself as a member of the Garda Síochána and shall state that he or she is accompanied by an authorised officer;

(b) where, in pursuance of the functions of the body, an authorised officer exercises or performs in writing any of his or her powers or duties under the Revenue Acts or any provision of any other enactment, whenever passed, which relates to Revenue, such exercise or performance of his or her powers or duties shall be done in the name of the body and not in the name of the individual authorised officer involved, notwithstanding any provision to the contrary in any of those enactments;

(c) in any proceedings arising out of the exercise or performance, in pursuance of the functions of the body, of powers or duties by an authorised officer, any documents relating to such proceedings shall not reveal the identity of any authorised officer, notwithstanding any requirements to the contrary in any provision, and in any proceedings the identity of such officer other than as an authorised officer shall not be revealed other than to the judge or the Appeal Commissioner, as the case may be, hearing the case;

(d) where, in pursuance of the functions of the body, an authorised officer is required, in any proceedings, to give evidence and the judge or the Appeal Commissioner, as the case may be, is satisfied that there are reasonable grounds in the public interest to direct that evidence to be given by such authorised officer should be given in the hearing and not in the sight of any person, he or she may so direct.

Administration of oaths.

[ITA67 s164; F(MP) A68 s3(1) and (3) and Sch PtI; CTA76 s147(1) and (2)]

860. —(1) A Peace Commissioner may administer an oath to be taken before a Commissioner by any officer or person in any matter relating to the execution of the Tax Acts.

(2) An Appeal Commissioner may administer an oath to be taken before the Appeal Commissioners under the Tax Acts by any officer or person in any matter relating to the execution of the Tax Acts.

Documents to be in accordance with form prescribed by Revenue Commissioners.

[ITA67 s165; CGTA75 s51(1) and Sch4 par2; CTA76 s143(12) (b) and (c) and s147(1) and (2)]

861. —(1) Every assessment, charge, bond, warrant, notice of assessment or of demand, or other document required to be used in assessing, charging, collecting and levying income tax, corporation tax or capital gains tax shall be in accordance with the forms prescribed from time to time in that behalf by the Revenue Commissioners, and a document in the form prescribed and supplied or approved by them shall be valid and effectual.

(2) (a) In this subsection, “return” includes any statement, declaration or list.

(b) Any return under the Corporation Tax Acts shall be in such form as the Revenue Commissioners prescribe.

Exercise of powers, etc. of Minister for Finance under Tax Acts.

[ITA67 s166(2); CTA76 s147(1) and (2)]

862. —Anything required under the Tax Acts to be done by the Minister for Finance may be signified under the hand of the Secretary General, a Deputy Secretary or an Assistant Secretary of the Department of Finance.

Loss, destruction or damage of assessments and other documents.

[ITA67 s188(1); CGTA75 s51(1) and Sch4 par2; CTA76 s147(1) and (2)]

863. —(1) Subject to subsection (2), where any assessment to income tax or capital gains tax for any year, or any assessment to corporation tax for any accounting period or any return or other document relating to income tax, corporation tax or capital gains tax has been lost or destroyed, or has been so defaced or damaged as to be illegible or otherwise useless, the Revenue Commissioners, the Collector-General, inspectors and other officers respectively having powers in relation to income tax, corporation tax or capital gains tax may, notwithstanding anything to the contrary in any enactment, do all such acts and things as they might have done, and all acts and things done under or in accordance with this section shall be as valid and effectual for all purposes as they would have been if the assessment had not been made, or the return or other document had not been made or furnished, or required to be made or furnished.

(2) Where any person who is charged with income tax, corporation tax or capital gains tax in consequence or by virtue of any act or thing done under or in accordance with this section proves to the satisfaction of the Revenue Commissioners that that person has already paid any income tax or capital gains tax for the same year, or corporation tax for the same accounting period, in respect of the subject matter and on the account in respect of and on which that person is so charged, relief shall be given to the extent to which the liability of that person has been discharged by the payments so made either by abatement from the charge or by repayment, as the case may require.

Making of claims, etc.

[ITA67 s432(1) (part of); CGTA75 s51(1) and Sch4 par2; CTA76 s4 and s146(1); FA84 s6(a)]

864. —(1) Notwithstanding any other provision of the Tax Acts or the Capital Gains Tax Acts—

(a) all claims of exemption or for any allowance or deduction under those Acts,

(b) all claims for repayment of income tax, corporation tax or capital gains tax under those Acts, and

(c) (i) all claims to relief under those Acts where the relief is measured in the provision under which it is given, and

(ii) all matters and questions relating to any relief so measured,

in relation to which a right of appeal from a decision is, otherwise than by section 949 , not specifically provided,

shall be stated in such manner and form as the Revenue Commissioners may prescribe, and shall be made to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector) as they may authorise in that behalf.

(2) Effect shall be given—

(a) to section 21 (2) and to that section as modified by sections 24(2) and 25(3) , and

(b) in so far as the exemptions from income tax conferred by the Corporation Tax Acts call for repayment of tax, to those exemptions,

by means of a claim.

Limit of time for repayment claims.

[ITA67 s498; F(MP) A68 s4(5) (a); CGTA75 s51(1) and Sch4 par2; CTA76 s147(1) and (2)]

865. —Except where otherwise expressly provided by any provision of the Tax Acts or the Capital Gains Tax Act, no claim for repayment of income tax, corporation tax or capital gains tax under those Acts shall be allowed unless it is made within 10 years after the end of the year of assessment or, as the case may be, accounting period to which it relates.

Rules as to delivery of statements.

[ITA67 s533; FA69 s65(1) and Sch5 PtI]

866. —Any person who, on that person's own behalf or on behalf of another person or body of persons, delivers a statement of the amount of the profits on which any income tax is chargeable shall observe the rules and directions contained in Schedule 28 in so far as those rules and directions are respectively applicable.

Amendment of statutory forms.

[ITA67 s189]

867. —It shall be lawful for the Revenue Commissioners from time to time to make such amendments of the forms of declarations, lists and statements contained in Schedules 27 and 28 as appear to them to be necessary to give effect to the Income Tax Acts.

Execution of warrants.

[ITA67 s536; F(MP) A68 s3(4) and Sch PtIII, s3(5) and Sch PtIV; CTA76 s147(1) and (2)]

868. —(1) Warrants issued under the authority of the Tax Acts shall be executed by the respective persons to whom they are directed.

(2) Members of the Garda Síochána shall aid in the execution of the Tax Acts.

Delivery, service and evidence of notices and forms.

[ITA67 s542(2) and (4) to (7); F(MP) A68 s3(2) and Sch PtI; CGTA75 s51(1) and Sch4 par2; FA75 s25; CTA76 s147(1) and (2)]

869. —(1) (a) In this subsection, except where in paragraph (d) the context otherwise requires, “company” means any body corporate.

(b) Any notice, form or other document which under the Tax Acts or the Capital Gains Tax Acts is to be given, served, sent or delivered to or on a person by the Revenue Commissioners or by an inspector or other officer of the Revenue Commissioners may be either delivered to the person or left—

(i) in a case where the person is a company, at the company's registered office or place of business, or

(ii) in any other case, at the person's usual or last known place of abode or place of business or, if the person is an individual, at his or her place of employment.

(c) Any notice, form or other document referred to in paragraph (b) may be served by post addressed—

(i) in a case where the person is a company, to the company at either of the places specified in paragraph (b) (i), or

(ii) in any other case, to the person at any of the places specified in paragraph (b) (ii).

(d) Without prejudice to paragraphs (b) and (c), section 379 of the Companies Act, 1963 , shall apply in relation to the service on a company of any notice, form or other document referred to in this subsection as it applies in relation to the service of documents under that section on a company within the meaning of that Act.

(2) Any notice which under the Tax Acts or the Capital Gains Tax Acts is authorised or required to be given by the Revenue Commissioners may be signed and given by any officer of the Revenue Commissioners authorised by them for the purpose of giving notices of the class to which the notice belongs and, where so signed and given, shall be as valid and effectual as if signed under the hands of the Revenue Commissioners and given by them.

(3) Prima facie evidence of any notice given under the Tax Acts or the Capital Gains Tax Acts by the Revenue Commissioners or an inspector or other officer of the Revenue Commissioners may be given in any proceedings by the production of a document purporting to be a copy of the notice, and it shall not be necessary to prove the official positions or position of the persons or person by whom the notice purports to be given or, where it is signed, the signatures or signature or that the persons or person signing and giving it were or was authorised to do so.

(4) Notices to be given or delivered to, or served on, the Appeal Commissioners shall be valid and effectual if given or delivered to or served on their Clerk.

(5) This section shall apply notwithstanding any other provision of the Tax Acts or the Capital Gains Tax Acts.

Effect of want of form, error, etc. on assessments, charges, warrants and other proceedings.

[ITA67 s537; F(MP) A68 s3(2) and Sch PtI; CGTA75 s51(1) and Sch4 par2; CTA76 s147(1) and (2)]

870. —(1) An assessment, charge, warrant or other proceeding which purports to be made in accordance with the Income Tax Acts, the Corporation Tax Acts or the Capital Gains Tax Acts shall not be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect, or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of those Acts, and if the person or property charged or intended to be charged or affected thereby is designated therein according to common intent and understanding.

(2) For the purposes of the Tax Acts and the Capital Gains Tax Acts but subject to subsection (3), an assessment or a charge made on an assessment shall not be impeached or affected—

(a) by reason of a mistake in the assessment or the charge made on the assessment as to—

(i) the name or surname of a person liable,

(ii) the description of any profits or property, or

(iii) the amount of the tax charged;

(b) by reason of any variance between the notice and the certificate of charge or assessment.

(3) In cases of charge, the notice of charge shall be duly served on the person intended to be charged, and the notice and certificate shall respectively contain, in substance and effect, the particulars on which the charge is made, and every such charge shall be heard and determined on its merits by the Appeal Commissioners.

Power to combine certain returns and assessments.

[CGTA75 s51(1) and Sch4 par16]

871. —Any return, assessment or other document relating to chargeable gains or capital gains tax may be combined with one relating to income or income tax.

Use of information relating to other taxes and duties.

[FA28 s34(2); FA96 s130]

872. —(1) Any information acquired, whether before or after the passing of this Act, in connection with any tax or duty under the care and management of the Revenue Commissioners may be used by them for any purpose connected with any other tax or duty under their care and management.

(2) The Revenue Commissioners or any of their officers may, for any purpose in connection with the assessment and collection of income tax, corporation tax or capital gains tax, make use of or produce in evidence any returns, correspondence, schedules, accounts, statements or other documents or information to which the Revenue Commissioners or any of their officers have or has had or may have lawful access for the purposes of the Acts relating to any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

Proof that person is a Commissioner or officer.

[ITA67 s541; CTA76 s147(1) and (2)]

873. —In any proceedings under or arising out of the Tax Acts before any court or person empowered to take evidence, prima facie proof of the fact that any person was a Commissioner or officer may be given by proving that, at the time when any matter in controversy in any such proceedings arose, that person was reputed to be or had acted as a Commissioner or officer.

Limitation of penalties on officers employed in execution of Tax Acts and Capital Gains Tax Acts.

[ITA67 s519; CTA76 s147(1) and (2); CGTA75 s51(1) and Sch4 par3(2)]

874. —(1) A Commissioner, sheriff, county registrar, clerk, inspector, assessor or Collector-General who acts, or is employed, in the execution of the Tax Acts or the Capital Gains Tax Acts shall not be liable to any penalty in respect of such execution other than as provided by those Acts.

(2) Where any civil or criminal proceeding against any officer or person employed in relation to any duty of income tax, corporation tax or capital gains tax on account of the seizure or detention of any goods is brought to trial, and a verdict or judgment is given against the defendant, then, if the court or judge certifies that there was probable cause for the seizure, the plaintiff shall not be entitled to any damages besides the goods seized, or the value of those goods, or to any costs, and the defendant shall not be liable to any punishment.

Exemption of appraisements and valuations from stamp duty.

[ITA67 s538; CGTA75 s51(2) and Sch4 par2; CTA76 s147(1) and (2)]

875. —No appraisement or valuation given or made in pursuance and for the purposes of the Tax Acts or the Capital Gains Tax Acts shall be liable to any stamp duty.