{"id":34420,"date":"2024-03-31T16:50:41","date_gmt":"2024-03-31T16:50:41","guid":{"rendered":"https:\/\/legalblog.ie\/?p=34420"},"modified":"2024-04-02T21:05:06","modified_gmt":"2024-04-02T21:05:06","slug":"revenue-management","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/revenue-management\/","title":{"rendered":"VAT Collection"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/revenue-management\/#VALUE-ADDED_TAX_CONSOLIDATION_ACT\" title=\"VALUE-ADDED TAX CONSOLIDATION ACT\">VALUE-ADDED TAX CONSOLIDATION ACT<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Part_12_Refunds_and_Repayments_of_Tax_ss_99-105\" title=\"Part 12 Refunds and Repayments of Tax (ss. 99-105)\">Part 12 Refunds and Repayments of Tax (ss. 99-105)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Unjust_enrichment\" title=\"Unjust enrichment.\">Unjust enrichment.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Intra-Community_refunds_of_tax\" title=\"Intra-Community refunds of tax.\">Intra-Community refunds of tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Refunds_to_taxable_persons_established_outside_the_Community\" title=\"Refunds to taxable persons established outside the Community.\">Refunds to taxable persons established outside the Community.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Ministerial_refund_orders\" title=\"Ministerial refund orders.\">Ministerial refund orders.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Repayments_in_specific_circumstances\" title=\"Repayments in specific circumstances.\">Repayments in specific circumstances.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Interest_on_refunds_of_tax\" title=\"Interest on refunds of tax.\">Interest on refunds of tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Administration_and_General_ss_106-120\" title=\"Administration and General (ss. 106-120)\">Administration and General (ss. 106-120)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Administration_ss_106-109\" title=\"Administration (ss. 106-109)\">Administration (ss. 106-109)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Officer_responsible_in_case_of_body_of_persons\" title=\"Officer responsible in case of body of persons.\">Officer responsible in case of body of persons.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Inspection_and_removal_of_records\" title=\"Inspection and removal of records.\">Inspection and removal of records.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Special_measures_for_the_protection_of_the_tax_ss_108A-109A\" title=\"Special measures for the protection of the tax (ss. 108A-109A)\">Special measures for the protection of the tax (ss. 108A-109A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Notice_of_requirement_to_furnish_certain_information_etc\" title=\"Notice of requirement to furnish certain information, etc.\">Notice of requirement to furnish certain information, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Notice_of_requirement_to_issue_a_document\" title=\"Notice of requirement to issue a document\">Notice of requirement to issue a document<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Joint_and_several_liability_for_tax\" title=\"Joint and several liability for tax\">Joint and several liability for tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Cancellation_of_a_registration_number_special_provisions_for_notification_and_publication\" title=\"Cancellation of a registration number special provisions for notification and publication\">Cancellation of a registration number special provisions for notification and publication<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Security_to_be_given_by_certain_taxable_persons\" title=\"Security to be given by certain taxable persons.\">Security to be given by certain taxable persons.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Tax_representative\" title=\"Tax representative.\">Tax representative.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Estimation_assessment_and_time_limits_ss_110-113\" title=\"Estimation, assessment and time limits (ss. 110-113)\">Estimation, assessment and time limits (ss. 110-113)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Estimation_of_tax_due\" title=\"Estimation of tax due.\">Estimation of tax due.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Assessment_of_tax_due\" title=\"Assessment of tax due.\">Assessment of tax due.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Generation_of_electronic_etc_estimates_and_assessments\" title=\"Generation of electronic, etc. estimates and assessments.\">Generation of electronic, etc. estimates and assessments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Time_limits\" title=\"Time limits.\">Time limits.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Interest_and_penalties_ss_114-118\" title=\"Interest and penalties (ss. 114-118)\">Interest and penalties (ss. 114-118)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Interest_payable_by_accountable_persons\" title=\"Interest payable by accountable persons.\">Interest payable by accountable persons.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Interest_payable_in_certain_circumstances\" title=\"Interest payable in certain circumstances.\">Interest payable in certain circumstances.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Covid-19_special_warehousing_and_interest_provisions\" title=\"Covid-19: special warehousing and interest provisions\">Covid-19: special warehousing and interest provisions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Penalties_generally\" title=\"Penalties generally.\">Penalties generally.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Penalty_for_deliberately_or_carelessly_making_incorrect_returns_etc\" title=\"Penalty for deliberately or carelessly making incorrect returns, etc.\">Penalty for deliberately or carelessly making incorrect returns, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Penalty_for_deliberately_or_carelessly_making_incorrect_returns_etc-2\" title=\"Penalty for deliberately or carelessly making incorrect returns, etc.\">Penalty for deliberately or carelessly making incorrect returns, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Penalty_for_assisting_in_making_incorrect_returns_etc\" title=\"Penalty for assisting in making incorrect returns, etc.\">Penalty for assisting in making incorrect returns, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Appeals_and_regulations_ss_119-120\" title=\"Appeals and regulations (ss. 119-120)\">Appeals and regulations (ss. 119-120)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Appeals\" title=\"Appeals.\">Appeals.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/legalblog.ie\/revenue-management\/#Regulations\" title=\"Regulations.\">Regulations.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"VALUE-ADDED_TAX_CONSOLIDATION_ACT\"><\/span>VALUE-ADDED TAX CONSOLIDATION ACT<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h4><span class=\"ez-toc-section\" id=\"Part_12_Refunds_and_Repayments_of_Tax_ss_99-105\"><\/span>Part 12 Refunds and Repayments of Tax (ss. 99-105)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>99.<\/p>\n<p>General provisions on refund of tax.<\/p>\n<p>(1)Subject to subsections (2) and (3), where in relation to a return lodged under Chapter 3 of Part 9 or a claim made in accordance with regulations, it is shown to the satisfaction of the Revenue Commissioners that, as respects any taxable period, the amount of tax (if any) actually paid to the Collector-General in accordance with Chapter 3 of Part 9 together with the amount of tax (if any) which qualified for deduction under Chapter 1 of Part 8 exceeds the tax (if any) which would properly be payable if no deduction were made under Chapter 1 of Part 8, the Commissioners shall refund the amount of the excess less any sums previously refunded under this subsection or repaid under Chapter 1 of Part 8 and may include in the amount refunded any interest which has been paid under section 114.<\/p>\n<p>(2)Where the Revenue Commissioners apply section 15 to a number of persons, the Commissioners may defer repayment of all or part of any tax refundable under subsection (1) to any one or more of those persons prior to the application of that section if any one or more of those persons have not furnished all returns and remitted all amounts of tax referred to in section 76 or 77, as may be appropriate, at the time of such application.<\/p>\n<p>(3)<\/p>\n<p>(a)Subject to paragraph (b), the Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, require as a condition for making a refund in accordance with subsection (1) the giving of security of such amount and in such manner and form as they may determine.<\/p>\n<p>(b)The amount of security referred to in paragraph (a) shall not, in any particular case, exceed the amount to be refunded.<\/p>\n<p>(4)A claim for a refund under this Act may be made only within 4 years after the end of the taxable period to which it relates.<\/p>\n<p>(5)Where the Revenue Commissioners refund any amount due under subsection (1) or section 100, they may, if they so determine, refund any such amount directly into an account, specified by the person to whom the amount is due, in a financial institution.<\/p>\n<p>(6)The Revenue Commissioners shall not refund any amount of tax except as provided for in this Act or any order or regulations made under this Act.<\/p>\n<p>100.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Unjust_enrichment\"><\/span>Unjust enrichment.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)Where, due to a mistaken assumption in the operation of the tax, whether that mistaken assumption was made by an accountable person, any other person or the Revenue Commissioners, a person &#8211;<\/p>\n<p>(a)accounted, in a return furnished to the Revenue Commissioners, for an amount of tax for which that person was not properly accountable,<\/p>\n<p>(b)did not, because that person&#8217;s supplies of goods and services were treated as exempted activities, furnish a return to the Revenue Commissioners and, therefore, did not receive a refund of an amount of tax in accordance with section 99(1), or<\/p>\n<p>(c)did not deduct an amount of tax in respect of qualifying activities, within the meaning of section 59(1), which that person was entitled to deduct,<\/p>\n<p>then, in respect of the total amount of tax referred to in paragraph (a), (b) or (c) (in this section referred to as the &#8220;overpaid amount&#8221;), that person may claim a refund of the overpaid amount and the Revenue Commissioners shall, subject to this section, refund to the claimant the overpaid amount unless they determine that the refund of that overpaid amount or part thereof would result in the unjust enrichment of the claimant.<\/p>\n<p>(2)A person who claims a refund of an overpaid amount under this section shall &#8211;<\/p>\n<p>(a)make that claim in writing setting out full details of the circumstances of the case and identifying the overpaid amount in respect of each taxable period to which the claim relates, and<\/p>\n<p>(b)furnish such relevant documentation to support the claim as the Revenue Commissioners may request.<\/p>\n<p>(3)<\/p>\n<p>(a)For the purposes of determining whether a refund of an overpaid amount or part thereof would result in the unjust enrichment of a claimant, the Revenue Commissioners shall have regard to &#8211;<\/p>\n<p>(i)the extent to which the cost of the overpaid amount was, for practical purposes, passed on by that claimant to other persons in the price charged by the claimant for goods or services supplied by the claimant,<\/p>\n<p>(ii)any net loss of profits which they have reason to believe, based on their own analysis and on any information that may be provided to them by that claimant, was borne by the claimant due to the mistaken assumption made in the operation of the tax, and<\/p>\n<p>(iii)any other factors that that claimant brings to their attention in this context.<\/p>\n<p>(b)The Revenue Commissioners may request from the claimant all reasonable information relating to the circumstances giving rise to the claim as may assist them in reaching a determination for the purposes of paragraph (a).<\/p>\n<p>(4)Where, in accordance with subsection (3), the Revenue Commissioners determine that a refund of an overpaid amount or part thereof would result in the unjust enrichment of a claimant, they shall refund only so much of the overpaid amount as would not result in the unjust enrichment of that claimant.<\/p>\n<p>(5)Where, in relation to any claim under subsection (1), the Revenue Commissioners have withheld an amount of the overpaid amount claimed under subsection (1) as it would result in the unjust enrichment of the claimant, the Commissioners shall, notwithstanding subsection (1), refund to the claimant that part of the withheld amount together with any interest payable in accordance with section 105 which the claimant has undertaken to repay to the persons to whom the cost of the overpaid amount was passed on if they are satisfied that the claimant has adequate arrangements in place to identify and repay those persons.<\/p>\n<p>(6)Where a claimant receives a refund in accordance with subsection (5) and fails to repay the persons concerned at the latest by the 30th day next following the payment by the Revenue Commissioners of that refund, then any amount not so repaid shall, for the purposes of this Act, be treated as if it were tax due by the claimant for the taxable period within which that day falls.<\/p>\n<p>101.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Intra-Community_refunds_of_tax\"><\/span>Intra-Community refunds of tax.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)For the purposes of this section &#8211;<\/p>\n<p>&#8220;applicant&#8221; means a taxable person who &#8211;<br \/>\n(a)not being established in the Member State of refund, but being established in another Member State, and<br \/>\n(b)having entered into transactions that give rise to a right of deduction in that other Member State<br \/>\nmakes a refund application;<\/p>\n<p>&#8220;deductible transactions&#8221; means transactions that give rise to a right of deduction in the Member State concerned;<\/p>\n<p>&#8220;Member State of refund&#8221;, in relation to an applicant, means the Member State in which value-added tax (as referred to in the VAT Directive) was charged to the applicant in respect of &#8211;<br \/>\n(a)goods or services supplied to the applicant by other taxable persons in that Member State, or<br \/>\n(b)the importation of goods into that Member State;<\/p>\n<p>&#8220;non-deductible transactions&#8221; means transactions that do not give rise to a right of deduction in the Member State concerned;<\/p>\n<p>&#8220;refund application&#8221; means an electronic application submitted for a refund of tax charged in the Member State of refund to an applicant in respect of goods or services supplied to the applicant by taxable persons in that Member State or in respect of the importation of goods into that Member State.<\/p>\n<p>(2)The Revenue Commissioners shall, in accordance with this section and regulations (if any), make a refund to an applicant of tax charged to the applicant by accountable persons in the State or tax charged to that applicant on the importation of goods into the State, in cases where a full and correct refund application has been received by them from the Member State in which the applicant is established.<\/p>\n<p>(3)<\/p>\n<p>(a)Subject to paragraph (b), where the State is the Member State of refund, the amount of tax that is refundable in accordance with subsection (2) is the amount of tax charged to an applicant by an accountable person in respect of supplies of goods or services in the State, or on the importation of goods by the applicant into the State, if those goods or services are used by the applicant for the purpose of the applicant&#8217;s business, but only to the extent that the applicant would be able to deduct that amount under Chapter 1 of Part 8 if the applicant were an accountable person in the State.<\/p>\n<p>(b)Where an applicant undertakes in the applicant&#8217;s Member State of establishment both deductible transactions and non-deductible transactions, the amount to be refunded by the Member State of refund is the proportion of tax attributable to the deductible transactions as determined in accordance with the law of the applicant&#8217;s Member State of establishment.<\/p>\n<p>(4)An applicant who wishes to claim a refund of tax may apply for the refund only through the electronic portal set up for the purpose by the applicant&#8217;s Member State of establishment.<\/p>\n<p>(5)<\/p>\n<p>(a)Where an applicant who carries out transactions of the kind referred to in subsection (3)(b) makes a refund application and the proportion of tax referred to in that subsection is subsequently adjusted, the applicant shall make a correction to the original amount that was applied for or has already been refunded.<\/p>\n<p>(b)The applicant shall make the correction in a refund application during the calendar year following the period for which the relevant refund application was made or, if the applicant makes no refund applications during that calendar year, by lodging a separate declaration via the electronic portal established by the Member State of establishment of the applicant.<\/p>\n<p>(6)<\/p>\n<p>(a)<\/p>\n<p>(i)Where the State is the Member State of refund, the applicant shall ensure that the refund application covers tax charged in respect of supplies of goods or services invoiced to the applicant and importations by the applicant during a refund period, being a period of not more than one calendar year and, subject to subparagraph (ii), not less than 3 calendar months.<\/p>\n<p>(ii)A refund period may be less than 3 calendar months if the application in respect of the period relates to the last quarter of a calendar year.<\/p>\n<p>(b)A refund application may be lodged only on or before 30 September in the calendar year following the refund period.<\/p>\n<p>(ba)[deleted]<\/p>\n<p>(c)A refund application may cover tax charged in respect of transactions omitted from the applicant&#8217;s previous refund applications, but only if those transactions were completed during the relevant calendar year.<\/p>\n<p>(7)<\/p>\n<p>(a)An applicant is not entitled to make a refund application under this section for an amount less than \u20ac400 if the claim is for a period of less than one calendar year but at least 3 months.<\/p>\n<p>(b)An applicant is not entitled to make a refund application under this section for an amount less than \u20ac50 if the claim is for a period that represents a full calendar year or the last quarter of a calendar year.<\/p>\n<p>(8)As soon as is practicable after deciding not to forward to another Member State a refund application made by an applicant established in the State on the grounds that the applicant is not entitled to a refund, the Revenue Commissioners shall notify the decision to the applicant by electronic means.<\/p>\n<p>(9)<\/p>\n<p>(a)This subsection applies to a refund application in respect of which the State is the Member State of refund.<\/p>\n<p>(b)As soon as is practicable after receiving from an applicant a refund application to which this subsection applies, the Revenue Commissioners shall notify the applicant by electronic means of the date on which they received the application.<\/p>\n<p>(c)Within 4 months after the date on which they received a refund application from an applicant, the Revenue Commissioners shall, except as otherwise provided by this subsection &#8211;<\/p>\n<p>(i)decide whether or not to approve the application (whether wholly or partly), and<\/p>\n<p>(ii)notify their decision to the applicant by electronic means.<\/p>\n<p>(d)<\/p>\n<p>(i)At any time within 4 months after the date on which they received a refund application from an applicant established in another Member State, the Revenue Commissioners may request additional information in support of the details provided in the application.<\/p>\n<p>(ii)A request referred to in subparagraph (i) may be made to the applicant, the competent authority of the Member State where the applicant is established or any other person whom the Revenue Commissioners reasonably believe to be capable of providing relevant information.<\/p>\n<p>(e)Where the Revenue Commissioners request additional information in accordance with paragraph (d), they shall, except when paragraph (g) applies &#8211;<\/p>\n<p>(i)decide whether or not to approve the application (whether wholly or partly), and<\/p>\n<p>(ii)notify their decision to the applicant by electronic means,<\/p>\n<p>within 2 months after the relevant date.<\/p>\n<p>(f)For the purpose of this subsection, the relevant date is &#8211;<\/p>\n<p>(i)where the Revenue Commissioners receive the requested information within one month after the date on which the request was notified to the recipient, the date on which the Commissioners received the additional information,<\/p>\n<p>(ii)where the Revenue Commissioners do not receive the requested information within one month after the date on which the request was made to the recipient, the date on which that period ends,<\/p>\n<p>(iii)where the Revenue Commissioners receive the requested information within one month referred to in subparagraph (i), or that period expires without the Commissioners having received that information, the date that is 6 months after the date on which the refund application was made.<\/p>\n<p>(g)Where the Revenue Commissioners consider it necessary to do so, they may, at any time before they make a decision with respect to a refund application, request any of the persons referred to in paragraph (d) to provide further additional information concerning the application or the applicant.<\/p>\n<p>(h)Where the Revenue Commissioners request further additional information with respect to a refund application or the applicant as provided by paragraph (g), they shall &#8211;<\/p>\n<p>(i)decide whether or not to approve the application (whether wholly or partly), and<\/p>\n<p>(ii)notify their decision to the applicant by electronic means,<\/p>\n<p>within 8 months after the date on which they received the refund application.<\/p>\n<p>(i)Where the Revenue Commissioners have reasonable doubts about the validity or accuracy of a refund application, they may request the original or a copy of the relevant invoice or importation document to be produced for inspection.<\/p>\n<p>(j)Without limiting the grounds on which the Revenue Commissioners may refuse a refund application, they may refuse to approve such an application on the ground that a request made by them under this subsection has been refused or has not been complied with within a reasonable time.<\/p>\n<p>(k)Where the Revenue Commissioners notify an applicant of their decision to approve a refund application either wholly or partly, they shall refund the amount due not later than 10 working days after the notification of the decision to the applicant.<\/p>\n<p>(l)Where the Revenue Commissioners decide to refuse to approve a refund application either wholly or partly, they shall include in their decision the grounds for the refusal.<\/p>\n<p>(10)Where the State is the Member State of refund, and the applicant requests payment of the refund to be made in another Member State, the Revenue Commissioners shall deduct from the refund amount any bank charges in respect of the payment.<\/p>\n<p>(11)<\/p>\n<p>(a)An applicant who has obtained a refund from the Revenue Commissioners based on an incorrect refund application containing an erroneous claim or declaration (whether or not the error was made intentionally, recklessly or carelessly) shall &#8211;<\/p>\n<p>(i)repay to the Commissioners the amount incorrectly obtained as a refund, and<\/p>\n<p>(ii)pay an amount of interest to the Commissioners.<\/p>\n<p>(b)Any such interest is to be calculated at the rate provided for in section 114(2) from the date on which the refund was made to the day on which the applicant repays to the Revenue Commissioners the amount incorrectly obtained as a refund.<\/p>\n<p>(c)The liability imposed on an applicant by this subsection is in addition to the liability imposed by section 116 or 116A, as appropriate.<\/p>\n<p>(12)While an applicant to whom subsection (11) applies continues to fail to pay the Revenue Commissioners an amount payable under that subsection, the Commissioners shall withhold any further refund to that applicant up to the amount that is due from the applicant under that subsection.<\/p>\n<p>(13)<\/p>\n<p>(a)Subject to paragraph (b), where the Revenue Commissioners refund an amount due to an applicant but not within the time limits prescribed by subsection (9), they shall pay an amount of interest to the applicant calculated at the rate provided for in section 105(4) from the day following the last day of the period within which payment of the amount due is required to be made to the day on which the amount due is paid to the applicant.<\/p>\n<p>(b)Paragraph (a) does not apply if the applicant &#8211;<\/p>\n<p>(i)provides additional information in accordance with a request made by the Revenue Commissioners but not within one month after the date on which the request was notified to the applicant, or<\/p>\n<p>(ii)fails to provide all of the additional information requested within that period.<\/p>\n<p>(14)This section does not apply to an applicant who supplies &#8211;<\/p>\n<p>(a)goods or services in respect of which the place of supply is the Member State of refund, other than &#8211;<\/p>\n<p>(i)goods or services for which the person who receives them is liable,<\/p>\n<p>(ii)services, the supply of which is taxable in accordance with section 34(kc), to which the Union scheme (within the meaning of section 91A) applies, or<\/p>\n<p>(iii)goods, the supply of which is taxable in accordance with section 30, to which the import scheme (within the meaning of section 91A) applies,<\/p>\n<p>or<\/p>\n<p>(b)a transport service, or a service ancillary to such a service, that is exempted in the Member State of supply in accordance with Article 144, 146, 148, 149, 151, 153, 159 or 160 of the VAT Directive.<\/p>\n<p>102.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Refunds_to_taxable_persons_established_outside_the_Community\"><\/span>Refunds to taxable persons established outside the Community.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)In this section &#8220;deductible tax&#8221;, in relation to a person to whom this section applies &#8211;<br \/>\n(a)subject to paragraph (b), means tax chargeable (including any flat-rate addition) in respect of goods or services used by the person for the purposes of any business carried on by him or her to the extent that such tax would be deductible by that person under Chapter 1 of Part 8 if the business were carried on by that person within the State<br \/>\n(b)does not include tax chargeable in respect of goods for supply within the State.<\/p>\n<p>(2)In accordance with regulations, the Revenue Commissioners shall repay, to a person to whom this section applies, deductible tax chargeable in respect of supplies of goods or services to that person or in respect of goods imported by him or her.<\/p>\n<p>(3)This section applies to a person who satisfies the Revenue Commissioners that the person &#8211;<\/p>\n<p>(a)carries on a business outside the Community, and<\/p>\n<p>(b)supplies no goods or services in the State other than &#8211;<\/p>\n<p>(i)services for which, in accordance with section 10, 12, 16(3)(b) or 17(1), the person to whom they are supplied is solely liable for the tax that is chargeable,<\/p>\n<p>(ii)services, the supply of which is taxable in accordance with section 34(kc), to which the non-Union scheme (within the meaning of section 91A) applies, or<\/p>\n<p>(iii)goods, the supply of which is taxable in accordance with section 30, to which the import scheme (within the meaning of section 91A) applies.<\/p>\n<p>&nbsp;<\/p>\n<p>103.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ministerial_refund_orders\"><\/span>Ministerial refund orders.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)Subject to subsection (2A), the Minister may by order provide that a person who fulfils to the satisfaction of the Revenue Commissioners such conditions as may be specified in the order shall be entitled to be repaid so much, as is specified in the order, of any tax borne or paid by the person as does not qualify for deduction under Chapter 1 of Part 8.<\/p>\n<p>(2)Subject to subsection (2A), the Minister may by order amend or revoke an order under this section, including an order under this subsection.<\/p>\n<p>(2A)Where the Minister makes an order under this section, the Minister, in making the order, shall have regard to one or both of the following:<\/p>\n<p>(a)the nature or purpose, including any social purpose, of the goods or services to which the refund the subject of the order relates;<\/p>\n<p>(b)the nature or purpose of the person referred to in subsection (1) in relation to the goods or services to which the refund the subject of the order relates.<\/p>\n<p>(2AA)Where a person referred to in subsection (1) has received a refund of tax, which is the subject of an order made under this section, and where, at any time after the refund of tax has been made, the Revenue Commissioners have reasonable grounds to believe that details of the claim giving rise to the refund were incorrect and that the person was therefore not entitled to all or part of that refund, it shall be considered that the conditions as specified in the order were not fulfilled by that person and accordingly that person shall be required to repay all or part of the refund, as appropriate, to the Revenue Commissioners.<\/p>\n<p>(2B)Where the Minister makes an order under this section, the Minister may specify requirements in the order, to be complied with by the person referred to in subsection (1) after the refund the subject of the order has been paid to him or her, relating to &#8211;<\/p>\n<p>(a)the carrying out of a review &#8211;<\/p>\n<p>(i)at such time, or<\/p>\n<p>(ii)upon the occurrence of such event,<\/p>\n<p>as may be specified in the requirement concerned, to ascertain whether the conditions specified in the order continue to be fulfilled in relation to that person, or in relation to the goods or services to which such refund relates, or both, and<\/p>\n<p>(b)the repayment to the Revenue Commissioners of all or part of such refund, as specified in the requirement concerned, if, following such review, it is ascertained that one or more of those conditions &#8211;<\/p>\n<p>(i)is no longer fulfilled, or<\/p>\n<p>(ii)has, at any stage after such refund has been paid to that person, temporarily ceased to be fulfilled.<\/p>\n<p>(3)An order under this section may, if so expressed, have retrospective effect.<\/p>\n<p>(4)An order under this section shall be laid before D\u00e1il \u00c9ireann as soon as may be after it is made and, if a resolution annulling the order is passed by D\u00e1il \u00c9ireann within the next 21 days on which D\u00e1il \u00c9ireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done under it.<\/p>\n<p>104.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Repayments_in_specific_circumstances\"><\/span>Repayments in specific circumstances.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)<\/p>\n<p>(a)In accordance with regulations, the Revenue Commissioners shall repay, to a person to whom this subsection applies, the residual tax included in the consideration for supply of a new means of transport where such new means of transport is subsequently dispatched or transported to another Member State.<\/p>\n<p>(b)This subsection applies to a person who is not entitled to a deduction under Chapter 1 of Part 8 of the tax borne or paid by the person on the purchase, intra-Community acquisition or importation of the new means of transport in question.<\/p>\n<p>(2)<\/p>\n<p>(a)[deleted]<\/p>\n<p>(b)[deleted]<\/p>\n<p>(c)[deleted]<\/p>\n<p>(d)Where a telephone card is used to access a telecommunications service, the value of the telephone card so used shall, for the purposes of section 37(3), be disregarded.<\/p>\n<p>(3)Notwithstanding anything in this Act, a refund of the tax paid in respect of radio broadcasting reception apparatus and parts thereof belonging to an institution or society may be made to the institution or society but only if &#8211;<\/p>\n<p>(a)in the opinion of the Revenue Commissioners, it has for its primary object the amelioration of the lot of blind persons, and<\/p>\n<p>(b)it shows, to the satisfaction of the Revenue Commissioners, that the goods in question are intended for the use of blind persons.<\/p>\n<p>(4)Regulations may make provision for remitting or repaying, subject to such conditions (if any) as may be specified in the regulations or as the Revenue Commissioners may impose, the tax chargeable in respect of the supply of goods, or of such goods as may be specified in the regulations, in cases where the Commissioners are satisfied that &#8211;<\/p>\n<p>(a)the goods have been shipped on board an aircraft or ship proceeding to a place outside the State,<\/p>\n<p>(b)the goods are, or are to be used in, a fishing vessel used or to be used for the purposes of commercial sea fishing.<\/p>\n<p>(5)Regulations may make provision for remitting or repaying, subject to such conditions (if any) as may be specified in the regulations or as the Revenue Commissioners may impose, the tax chargeable in respect of the supply of both or any one (as may be specified in the regulations) of the following services:<\/p>\n<p>(a)the repair, maintenance and hiring of plant or equipment used in a vessel or an aircraft specified in paragraph 4(2) of Schedule 2,<\/p>\n<p>(b)the repair, maintenance and hiring of a vessel used, or of plant or equipment used in a vessel used, for the purposes of commercial sea fishing.<\/p>\n<p>105.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Interest_on_refunds_of_tax\"><\/span>Interest on refunds of tax.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)For the purposes of this section &#8211;<\/p>\n<p>&#8220;claimant&#8221; means a person who submits a valid claim for a refundable amount;<\/p>\n<p>&#8220;overpaid amount&#8221; means an amount which is a refundable amount as a result of a claimant having made a payment of tax;<\/p>\n<p>&#8220;refundable amount&#8221; means an amount which a person is entitled to receive from the Revenue Commissioners in accordance with this Act or any order or regulations made under this Act and which is claimed within the period provided for in section 99(4), but such amount does not include interest payable under this section;<\/p>\n<p>&#8220;valid claim&#8221; means a return or a claim, furnished in accordance with this Act or any order or regulations made under this Act, and which includes all information required by the Revenue Commissioners to establish the refundable amount.<\/p>\n<p>(2)Where a mistaken assumption in the operation of the tax is made by the Revenue Commissioners and, as a result, a refundable amount is payable to a claimant, interest at the rate set out in subsection (4) or prescribed by order under subsection (7) shall, subject to section 960H(4) of the Taxes Consolidation Act 1997, be payable by the Revenue Commissioners on that amount from &#8211;<\/p>\n<p>(a)in the case of an overpaid amount, the day that overpaid amount was received by the Revenue Commissioners,<\/p>\n<p>(b)<\/p>\n<p>(i)subject to subparagraph (ii), in the case of any other refundable amount, the 19th day of the month following the taxable period in respect of which a claimant would have been entitled to receive a refundable amount but for the mistaken assumption in the operation of the tax by the Revenue Commissioners,<\/p>\n<p>(ii)where a return was due in accordance with Chapter 3 of Part 9 from the claimant referred to in subparagraph (i) in respect of the taxable period referred to in that subparagraph, the day such return was received,<\/p>\n<p>to the day on which the refundable amount is paid by the Revenue Commissioners to the claimant.<\/p>\n<p>(3)Where, for any reason other than a mistaken assumption in the operation of the tax made by the Revenue Commissioners, a refundable amount is payable to a claimant but is not paid until after the expiry of 93 days from the day the Revenue Commissioners receive a valid claim for that amount, interest at the rate specified in subsection (4) or prescribed by order under subsection (7) shall, subject to section 960H(4) of the Taxes Consolidation Act 1997, be payable by the Revenue Commissioners on that amount from the day on which that 93 days expires to the day on which the refundable amount is paid by the Revenue Commissioners to the claimant.<\/p>\n<p>(4)Interest payable in accordance with this section shall be simple interest payable at the rate of 0.011 per cent per day or part of a day, or such other rate as may be prescribed by the Minister by order under subsection (7).<\/p>\n<p>(5)Interest shall not be payable if it amounts to less than \u20ac10.<\/p>\n<p>(6)<\/p>\n<p>(a)The Revenue Commissioners shall not pay interest in respect of any amount under this Act except as provided for by this section.<\/p>\n<p>(b)This section shall not apply in relation to any refund of tax in respect of which interest is payable under or by virtue of section 941 of the Taxes Consolidation Act 1997 as it applies for the purposes of value-added tax.<\/p>\n<p>(7)<\/p>\n<p>(a)The Minister may, from time to time, make an order prescribing a rate for the purposes of subsection (4).<\/p>\n<p>(b)Every order made by the Minister under paragraph (a) shall be laid before D\u00e1il \u00c9ireann as soon as may be after it is made and, if a resolution annulling the order is passed by D\u00e1il \u00c9ireann within the next 21 days on which D\u00e1il \u00c9ireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done under it.<\/p>\n<p>(8)The Revenue Commissioners may make regulations as necessary governing the operation of this section.<\/p>\n<p>Part 13<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Administration_and_General_ss_106-120\"><\/span>Administration and General (ss. 106-120)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Chapter 1<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Administration_ss_106-109\"><\/span>Administration (ss. 106-109)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>106. Care and management of tax.<\/p>\n<p>Tax is hereby placed under the care and management of the Revenue Commissioners.<\/p>\n<p>107.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Officer_responsible_in_case_of_body_of_persons\"><\/span>Officer responsible in case of body of persons.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)In this section &#8220;provisions relating to tax&#8221; means &#8211;<br \/>\n(a)the provisions of this Act and regulations, and<br \/>\n(b)the provisions relating to tax of any subsequent Act.<\/p>\n<p>(2)The secretary or other officer acting as secretary for the time being of any body of persons shall be answerable in addition to the body for doing all such acts as are required to be done by the body under any of the provisions relating to tax.<\/p>\n<p>(3)Every officer referred to in subsection (2) may from time to time retain out of any money coming into that officer&#8217;s hands, on behalf of the body, so much thereof as is sufficient to pay the tax due by the body and shall be indemnified for all such payments made in pursuance of this section.<\/p>\n<p>(4)Any notice required to be given to a body of persons under any of the provisions relating to tax may be given to the secretary or other officer acting as secretary for the time being of that body.<\/p>\n<p>108.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Inspection_and_removal_of_records\"><\/span>Inspection and removal of records.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;authorised officer&#8221; means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this section;<\/p>\n<p>&#8220;records&#8221; means any document, or any other written or printed material in any form, including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form, which a person is required to keep, retain, issue or produce for inspection or which may be inspected under any provision relating to tax.<\/p>\n<p>(2)For the purposes of this Act and regulations, an authorised officer may at all reasonable times enter any premises or place where he or she has reason to believe that business is carried on or anything is done in connection with business and &#8211;<\/p>\n<p>(a)may require the person carrying on the business, or any person on those premises or in that place who is employed by the person carrying on the business or who is associated with that person in the carrying on of the business, to produce any books, records, accounts or other documents relating to the business or to any other business which the authorised officer has reason to believe may be, or have been, connected with such business or have, or have had, trading relations with such business,<\/p>\n<p>(b)may, if the authorised officer has reason to believe that any of the books, records, accounts or other documents which he or she has required to be produced to him or her under this subsection have not been so produced, search in those premises or that place for those books, records, accounts or other documents,<\/p>\n<p>(c)may, if the authorised officer has reason to believe that a person is carrying or has in that person&#8217;s possession any records which may be required as evidence in criminal proceedings in accordance with section 1078 of the Taxes Consolidation Act 1997 in relation to the tax, request the person to produce any such records, and if that person should fail to do so, the authorised officer or a member of the Garda S\u00edoch\u00e1na may search that person, provided that &#8211;<\/p>\n<p>(i)the officer or the member of the Garda S\u00edoch\u00e1na conducting the search ensures, as far as practicable, that the person understands the reason for the search,<\/p>\n<p>(ii)the search is conducted with due regard to the privacy of that person,<\/p>\n<p>(iii)the person being searched is not searched by an officer or member of the Garda S\u00edoch\u00e1na of the opposite sex, and<\/p>\n<p>(iv)the person being searched is not requested to remove any clothing other than headgear or a coat, jacket, glove or a similar article of clothing,<\/p>\n<p>(d)may, in the case of any such books, records, accounts or other documents produced to or found by the authorised officer, take copies of or extracts from them and remove and retain them for such period as may be reasonable for their further examination or for the purposes of any proceedings in relation to tax,<\/p>\n<p>(e)may, if the authorised officer has reason to believe that goods connected with taxable supplies, intra-Community acquisitions or importations are held on those premises or in that place and that particulars of such goods have not been kept and retained, as required by this Act or by regulations, in the books, records, accounts or other documents of the business or of any other business similarly required to keep and retain particulars of those goods, search those premises or that place for those goods and, on their discovery, examine and take particulars of them,<\/p>\n<p>(f)may require the person carrying on the business, or any person on those premises or in that place who is employed by the person carrying on the business or who is associated with that person in the carrying on of the business, to give the authorised officer all reasonable assistance, including providing information and explanations and furnishing documents in connection with the business, as required by the authorised officer.<\/p>\n<p>(3)Nothing in subsection (2) shall be construed as requiring any person carrying on a profession, or any person employed by any person carrying on a profession, to produce to an authorised officer any documents relating to a client, other than such documents as are material to the tax affairs of the person carrying on the profession and, in particular, any such person shall not be required to disclose any information or professional advice of a confidential nature given to a client.<\/p>\n<p>(4)An accountable person shall, on request from an authorised officer, furnish to that officer, in respect of a specified period, the following information:<\/p>\n<p>(a)the name and address of each of his or her customers;<\/p>\n<p>(b)the total consideration payable in respect of supplies of goods and services made by him or her to each such customer and the tax thereon;<\/p>\n<p>(c)the value and description of any gifts or promotional items given by him or her to any person in connection with such supplies or any other payments made by him or her to any person in connection with such supplies;<\/p>\n<p>(d)the name, address and registration number of each of his or her suppliers;<\/p>\n<p>(e)the total consideration payable in respect of goods and services supplied to him or her from each supplier and the tax thereon.<\/p>\n<p>(5)A person shall not wilfully obstruct or delay an authorised officer in the exercise of his or her powers under this section.<\/p>\n<p>(6)Where, in pursuance of this section, an authorised officer enters any premises, carries out any search or requests production of any documents, he or she shall, on request, show his or her authorisation for the purpose of this section to the person concerned.<\/p>\n<p>(7)The cases in which there is exercisable the powers conferred on an authorised officer by this section shall include the case specified in subsection (8) and this section shall be construed and have effect accordingly.<\/p>\n<p>(8)<\/p>\n<p>(a)In this subsection &#8211;<\/p>\n<p>&#8216;EEA Agreement&#8217; means the Agreement on the European Economic Area signed at Oporto on 2 May 1992 as adjusted by all subsequent amendments to that Agreement;<\/p>\n<p>&#8216;EEA state&#8217; means a state which is a contracting party to the EEA Agreement;<\/p>\n<p>&#8216;EU value-added tax&#8217; means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;<\/p>\n<p>&#8216;financial institution&#8217; means &#8211;<\/p>\n<p>(i)a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9,<\/p>\n<p>(ii)a person referred to in section 7(4) of the Central Bank Act 1971, or<\/p>\n<p>(iii)a credit institution (within the meaning of the European Union (Capital Requirements) Regulations 2014 (S.I. No. 158 of 2014)) which has been authorised by the Central Bank of Ireland to carry on the business of a credit institution in accordance with the provisions of any financial services legislation (within the meaning of those Regulations), other than an authorisation granted under section 9A of the Central Bank Act 1971;<\/p>\n<p>&#8216;records&#8217; means any document, or any other written or printed material in any form, including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form, which a person is required to keep, retain, issue or produce for inspection or which may be inspected under any provision relating to EU value-added tax.<\/p>\n<p>(b)The case referred to in subsection (7) is a case in which an authorised officer is required by Council Regulation 904\/2010\/EU of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax to provide to a requesting authority (as defined in Article 2 of that Council Regulation) in another Member State, on request by that authority, any books, records, accounts or other documents whether &#8211;<\/p>\n<p>(i)related to a business being carried on in the State or another Member State,<\/p>\n<p>(ii)connected with that business by means of trading relations, either current or otherwise, that such a business has had with other businesses, or<\/p>\n<p>(iii)held by a financial institution,<\/p>\n<p>and where such a request is made, the books, records, accounts or other documents that may be the subject of the exercise of the powers referred to in subsection (7) shall extend to such books, records, accounts or other documents as are deemed to be relevant by the authorised officer.<\/p>\n<p>(c)Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, and subject to this section, an authorised officer may, for the purpose of fulfilling a request related to the case referred to in this subsection, serve on a financial institution a notice in writing &#8211;<\/p>\n<p>(i)requiring the financial institution, within such period as may be specified in the notice, not being less than 30 days from the date of service of the notice, to do either or both of the following, as may be specified in the notice:<\/p>\n<p>(I)to make available for inspection by the authorised officer such books, records, accounts or other documents as are in the financial institution&#8217;s power, possession or procurement and as contain, or may, in the opinion of the authorised officer (being an opinion formed on reasonable grounds) contain, information relevant to the case referred to in this subsection;<\/p>\n<p>(II)to furnish to the authorised officer, in writing or otherwise, such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such case,<\/p>\n<p>and<\/p>\n<p>(ii)informing the financial institution of the consequences under section 115(5A) of failing to comply with the notice.<\/p>\n<p>(d)Where, in compliance with the requirements of a notice under paragraph (c), a financial institution makes available for inspection by an authorised officer, books, records, accounts or other documents specified in the notice, it shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records, accounts or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form and any data equipment or any associated apparatus or material.<\/p>\n<p>(e)An authorised officer shall not serve a notice on a financial institution under paragraph (c) without the consent in writing of a Revenue Commissioner and without having reasonable grounds to believe that the financial institution is likely to have information relevant to the case referred to in this subsection.<\/p>\n<p>(f)Where, in compliance with a notice served under paragraph (c), a financial institution makes books, records, accounts or other documents available for inspection by an authorised officer, the authorised officer may take extracts from or make copies of all or any part of the books, records, accounts or other documents.<\/p>\n<p>Chapter 1A<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Special_measures_for_the_protection_of_the_tax_ss_108A-109A\"><\/span>Special measures for the protection of the tax (ss. 108A-109A)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>108A.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Notice_of_requirement_to_furnish_certain_information_etc\"><\/span>Notice of requirement to furnish certain information, etc.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)The Revenue Commissioners may, for the purposes of the prevention and detection of tax evasion, serve a notice in writing on an accountable person whom the Commissioners have reasonable grounds for believing is likely to have further information, explanations or particulars in respect of any books, records (within the meaning of section 108), accounts or other documents relating to his or her supplies of goods made to his or her customers which may assist in identifying taxable supplies in respect of which tax chargeable will not be, or is not likely to be, paid requiring the accountable person to furnish to the Commissioners any such information, explanations or particulars as they may reasonably require and which they consider may so assist.<\/p>\n<p>(2)A notice served under subsection (1) shall &#8211;<\/p>\n<p>(a)specify &#8211;<\/p>\n<p>(i)the date from which the notice shall have effect, being a date not earlier than 7 days from the date of service of the notice,<\/p>\n<p>(ii)the information, explanations or particulars, referred to in subsection (1), required to be furnished to the Revenue Commissioners,<\/p>\n<p>(iii)the period for which the notice shall have effect, being a period not more than 2 months from the date specified under subparagraph (i),<\/p>\n<p>(iv)the period within which the accountable person shall furnish the specified information, explanations or particulars to the Commissione<\/p>\n<p>rs, being a period not less than 14 days from the end of the period specified under subparagraph (iii), and<\/p>\n<p>(v)the form in which the specified information, explanations or particulars shall be furnished to the Commissioners,<\/p>\n<p>and<\/p>\n<p>(b)inform the accountable person of the consequences under section 115(8A) of failing to comply with the notice.<\/p>\n<p>108B.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Notice_of_requirement_to_issue_a_document\"><\/span>Notice of requirement to issue a document<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)The Revenue Commissioners may, for the purposes of an inquiry or investigation, where they have reasonable grounds to believe that the service of such a notice may assist in the prevention and detection of tax evasion, serve a notice in writing on an accountable person, requiring such person, for such period as is specified in the notice, in relation to each supply of taxable goods or services made by that person to which the provisions of section 66(1)(a) do not apply, to issue, at the time of such supply, a document which shall &#8211;<\/p>\n<p>(a)contain all the particulars that would be required by regulations to be included in the document if that document were an invoice required to be issued in accordance with section 66(1)(a), and<\/p>\n<p>(b)unless subsection (2) applies, state that the document is issued under section 108B of the Value-Added Tax Consolidation Act 2010.<\/p>\n<p>(2)A document issued pursuant to a notice served under subsection (1) may be issued as if it were an invoice issued in accordance with section 66(1), using a sequential number from a series of numbers used for the purpose of identifying invoices issued in accordance with section 66(1), subject to the accountable person keeping a separate record of the number within that series that applies to any such document so issued.<\/p>\n<p>(3)A notice served under subsection (1) shall &#8211;<\/p>\n<p>(a)specify the period for which the notice shall have effect, being a period of not more than 2 months beginning on a date not earlier than 7 days from the date of service of the notice, and<\/p>\n<p>(b)inform the accountable person of the consequences under section 115(8B) of failing to comply with the notice.<\/p>\n<p>108C.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Joint_and_several_liability_for_tax\"><\/span>Joint and several liability for tax<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;first accountable person&#8217; means the person who, in relation to any taxable supply of goods or services or intra-Community acquisition of goods chargeable to tax in accordance with section 3(a), (c), (d) or (e) is, apart from this section, liable to pay the tax chargeable in accordance with Chapter 3 of Part 9;<\/p>\n<p>&#8216;second accountable person&#8217; means a person, other than the first accountable person, who participates as a purchaser or as a supplier in a series of taxable supplies;<\/p>\n<p>&#8216;series of taxable supplies&#8217; means a supply of taxable goods or services made or received by an accountable person and any previous or subsequent supply of those taxable goods or services made or received by other accountable persons and includes intra-Community acquisitions of goods.<\/p>\n<p>(2)Where, in relation to a particular series of taxable supplies &#8211;<\/p>\n<p>(a)at the time a supply or intra-Community acquisition (forming part of that series) was made, the second accountable person knows that, or is reckless as to whether or not, that supply of goods or services or intra-Community acquisition is connected to the fraudulent evasion of tax, and<\/p>\n<p>(b)in respect of a taxable period, some or all of the tax due and payable in relation to the supply or intra-Community acquisition has not been remitted to the Collector-General by the first accountable person,<\/p>\n<p>the second accountable person is jointly and severally liable with the first accountable person for the tax due and payable on that supply or intra-Community acquisition in accordance with subsection (3) and shall be liable to pay that tax as if it were tax due and payable by the second accountable person in accordance with Chapter 3 of Part 9.<\/p>\n<p>(3)The amount of tax for which the second accountable person is held, as referred to in subsection (2), jointly and severally liable shall, for each taxable supply of goods or services or intra-Community acquisition, be calculated in accordance with the following formula &#8211;<\/p>\n<p>A \u2013 B<\/p>\n<p>where &#8211;<\/p>\n<p>Ais the tax payable by the first accountable person on that taxable supply of goods or services, or intra-Community acquisition under section 3(a), (c), (d) or (e), and<\/p>\n<p>Bis the amount of tax, if any, which may be deductible in accordance with section 59(2) by the first accountable person, provided that the aforementioned deductible tax is directly attributable to the acquiring of those goods and services which give rise to the charge to tax payable by the first accountable person.<\/p>\n<p>(4)Where, in relation to any period, the Revenue Commissioners or such officer as the Revenue Commissioners may authorise, have reason to believe that an amount of tax is due and payable to the Commissioners in accordance with this section, they shall serve a notice in writing on the second accountable person, specifying &#8211;<\/p>\n<p>(a)that the second accountable person is jointly and severally liable, in accordance with this section, for tax that has not been remitted,<\/p>\n<p>(b)the amount of tax due and payable by the second accountable person, and<\/p>\n<p>(c)the name and address of any accountable person, with whom the second accountable person is jointly and severally liable in accordance with this section.<\/p>\n<p>108D.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Cancellation_of_a_registration_number_special_provisions_for_notification_and_publication\"><\/span>Cancellation of a registration number special provisions for notification and publication<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Where &#8211;<\/p>\n<p>(a)a registration number assigned to a person in accordance with section 65(2) is cancelled, and<\/p>\n<p>(b)it appears requisite to the Revenue Commissioners to do so for the protection of the revenue,<\/p>\n<p>the Commissioners may, notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed on them by any enactment or otherwise &#8211;<\/p>\n<p>(i)inform the suppliers to the person to whom that registration number relates, insofar as it is practicable, that that person&#8217;s registration number has been cancelled and furnish them with &#8211;<\/p>\n<p>(I)that cancelled registration number,<\/p>\n<p>(II)the date from which that registration number has been cancelled, and<\/p>\n<p>(III)the name and address of the person to whom that registration number had been assigned,<\/p>\n<p>(ii)publish in Iris Oifigi\u00fail &#8211;<\/p>\n<p>(I)the cancelled registration number,<\/p>\n<p>(II)the date from which that registration number has been cancelled, and<\/p>\n<p>(III)the name and address of the person to whom that registration number had been assigned,<\/p>\n<p>and<\/p>\n<p>(iii)make publicly available the information which has been published in accordance with paragraph (ii) in any other publication and in any manner, form, format or media.<\/p>\n<p>109.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Security_to_be_given_by_certain_taxable_persons\"><\/span>Security to be given by certain taxable persons.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)The Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, require an accountable person, as a condition of the person supplying goods or services under a taxable supply, to give security, or further security, of such amount and in such manner and form as they may determine, for the payment of any tax which is, or may become, due from him or her from the date of service on him or her of a notice in writing to that effect.<\/p>\n<p>(2)Where a notice is served on a person in accordance with subsection (1), the person may appeal to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice referred to in subsection (1), the requirement to give security under that subsection.<\/p>\n<p>109A.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Tax_representative\"><\/span>Tax representative.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(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 &#8216;tax representative&#8217;) 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.<\/p>\n<p>(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\/EEC and Regulation (EC) No 1798\/2003 exists with the country in which that taxable person is established.<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<p>(5)A notice served under subsection (1) shall &#8211;<\/p>\n<p>(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,<\/p>\n<p>(b)specify the form in which the details referred to in paragraph (a) shall be furnished to the Revenue Commissioners, and<\/p>\n<p>(c)inform the taxable person of the consequences under section 115(8C) of failing to comply with the notice.<\/p>\n<p>Chapter 2<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Estimation_assessment_and_time_limits_ss_110-113\"><\/span>Estimation, assessment and time limits (ss. 110-113)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>110.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Estimation_of_tax_due\"><\/span>Estimation of tax due.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)<\/p>\n<p>(a)Subject to paragraph (b), where within the time prescribed by section 76 or 77, as may be appropriate, an accountable person fails to furnish in accordance with the relevant regulations a return of the tax payable by that person in respect of any period, then, without prejudice to any other action which may be taken, the Revenue Commissioners may, in accordance with regulations, but subject to section 113, estimate the amount of tax payable by him or her in respect of that period and serve notice on him or her of the amount estimated.<\/p>\n<p>(b)Where the Revenue Commissioners are satisfied that &#8211;<\/p>\n<p>(i)an amount estimated under paragraph (a) is excessive, they may amend the amount so estimated by reducing it, or<\/p>\n<p>(ii)an amount estimated under paragraph (a) is insufficient, they may amend the amount so estimated by increasing it,<\/p>\n<p>and, in either case, they shall serve notice on the person concerned of the revised amount estimated and such notice shall supersede any previous notice issued under this subsection.<\/p>\n<p>(2)Where a notice is served under subsection (1) on a person, the following provisions shall apply:<\/p>\n<p>(a)a person who considers that he or she is not an accountable person may appeal to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice, for a determination on whether he or she is an accountable person;<\/p>\n<p>(b)on the expiration of such period, if no such claim is required to be so referred, or if such a claim is required to be so referred, on final determination against the claim, the estimated tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person had furnished, within the prescribed period, a true and correct return, in accordance with regulations, for the period to which the estimate relates, showing as due by that person such estimated tax;<\/p>\n<p>(c)<\/p>\n<p>if, after the service of the notice, the person &#8211;<\/p>\n<p>(i)furnishes a return, in accordance with regulations, in respect of the period specified in the notice, and<\/p>\n<p>(ii)pays tax in accordance with the return, together with any interest and costs which may have been incurred in connection with the default,<\/p>\n<p>the notice shall stand discharged and the person may claim, in accordance with regulations, a refund of any excess tax which may have been paid in respect of the period specified in the notice.<\/p>\n<p>(3)A notice given by the Revenue Commissioners under subsection (1) may extend to 2 or more taxable periods.<\/p>\n<p>111.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Assessment_of_tax_due\"><\/span>Assessment of tax due.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)Where, in relation to any period, the inspector of taxes, or such other officer as the Revenue Commissioners may authorise to exercise the powers conferred by this section (in this section referred to as &#8220;other officer&#8221;), has reason to believe that an amount of tax is due and payable to the Revenue Commissioners by a person in any of the following circumstances:<\/p>\n<p>(a)the total amount of tax payable by the person, including tax (if any) payable in accordance with section 108C(3), 109A(4) or 91J(10)(b), was greater than the total amount of tax (if any) paid by that person;<\/p>\n<p>(b)the total amount of tax refunded to the person in accordance with section 99(1) was greater than the amount (if any) properly refundable to that person;<\/p>\n<p>(c)an amount of tax is payable by the person and a refund under section 99(1) has been made to the person;<\/p>\n<p>(d)the total amount of tax refunded to the person in accordance with an order under section 103 was greater than the amount (if any) properly refundable to that person,<\/p>\n<p>then, without prejudice to any other action which may be taken, the inspector or other officer &#8211;<\/p>\n<p>(i)may, in accordance with regulations but subject to section 113, make an assessment in one sum of &#8211;<\/p>\n<p>(I)the total amount of tax, including tax (if any) payable in accordance with section 108C(3), 109A(4) or 91J(10)(b), which in his or her opinion should have been paid,<\/p>\n<p>(II)the total amount of tax (including a nil amount) which in accordance with section 99(1) should have been refunded, or<\/p>\n<p>(III)the total amount of tax (including a nil amount) which in accordance with the order under section 103 should have been refunded,<\/p>\n<p>as the case may be, in respect of such period, and<\/p>\n<p>(ii)may serve a notice on the person specifying &#8211;<\/p>\n<p>(I)the total amount of tax so assessed,<\/p>\n<p>(II)the total amount of tax (if any) paid by the person or refunded to the person in relation to such period, and<\/p>\n<p>(III)the total amount so due and payable (referred to subsequently in this section as &#8220;the amount due&#8221;).<\/p>\n<p>(2)Where a notice of assessment is served on a person under subsection (1), the following paragraphs shall apply:<\/p>\n<p>(a)subject to paragraph (b), a person aggrieved by an assessment made on that person under subsection (1) may appeal the assessment to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of assessment;<\/p>\n<p>(b)where, in accordance with section 76 or 77, a person on whom a notice of assessment is served is required to furnish a return and remit the amount of tax payable to the Collector-General, no appeal lies against the assessment until such time as the person &#8211;<\/p>\n<p>(i)furnishes the return in respect of each taxable period included in the period referred to in subsection (1), and<\/p>\n<p>(ii)pays or has paid the amount of tax payable on the basis of that return;<\/p>\n<p>(c)in default of an appeal, in accordance with paragraph (a), being made by a person on whom a notice of assessment has been served &#8211;<\/p>\n<p>(i)the assessment shall be final and conclusive, and<\/p>\n<p>(ii)the amount due shall be due and payable as if the tax were tax that the person referred to in paragraph (b) is liable to pay for the taxable period during which the period of 14 days after the date of the service of the notice of assessment expires;<\/p>\n<p>and<\/p>\n<p>(d)where an appeal is determined by agreement or otherwise, the amount due as determined in relation to the appeal shall be due and payable as if the tax were tax that the person referred to in paragraph (a) is liable to pay for the taxable period during which the appeal is so determined.<\/p>\n<p>(3)Interest shall not be chargeable in accordance with section 114 from the date on which an assessment is made where &#8211;<\/p>\n<p>(a)the amount that was paid in accordance with subsection (2)(b)(ii) is greater than 80 per cent of the amount found to be due on determination of the appeal, and<\/p>\n<p>(b)the balance of the amount found to be due on determination of the appeal is paid within 30 days of such determination.<\/p>\n<p>(4)An assessment that is otherwise final and conclusive shall not, for any purpose of this Act, be regarded as not final and conclusive or as ceasing to be final and conclusive by reason only of the fact that a Revenue officer has amended, or may amend, the assessment.<\/p>\n<p>112.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Generation_of_electronic_etc_estimates_and_assessments\"><\/span>Generation of electronic, etc. estimates and assessments.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>For the purposes of this Act and regulations, where an officer of the Revenue Commissioners nominated in accordance with regulations for the purposes of section 110 or an inspector of taxes or an officer of the Revenue Commissioners authorised for the purposes of section 111, or any other officer of the Revenue Commissioners acting with the knowledge of such nominated officer or such inspector or such authorised officer causes to issue, manually or by any electronic, photographic or other process, a notice of estimation or assessment of tax bearing the name of such nominated officer or such inspector or such authorised officer, that estimate or assessment to which the notice of estimation or assessment of tax relates shall be deemed &#8211;<\/p>\n<p>(a)in the case of an estimate made under section 110, to have been made by such nominated officer, and<\/p>\n<p>(b)in the case of an assessment made under section 111, to have been made by such inspector or such authorised officer, as the case may be, to the best of such inspector&#8217;s or such authorised officer&#8217;s opinion.<\/p>\n<p>113.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Time_limits\"><\/span>Time limits.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)An estimation or assessment of tax under section 110 or 111 may be made at any time not later than 4 years &#8211;<\/p>\n<p>(a)after the end of the taxable period to which the estimate or assessment relates, or<\/p>\n<p>(b)if the period for which the estimate or assessment is made consists of 2 or more taxable periods, after the end of the earlier or earliest taxable period within that period.<\/p>\n<p>(2)<\/p>\n<p>(a)Subject to paragraphs (b) and (c), in this subsection &#8220;neglect&#8221; means negligence or a failure to give any notice, to furnish particulars, to make any return or to produce or furnish any invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate or assessment, statement, information, book, document, record or declaration required to be given, furnished, made or produced by or under this Act or regulations.<\/p>\n<p>(b)A person shall be deemed not to have failed to do anything required to be done within a limited time if the person did it within such further time (if any) as the Revenue Commissioners may have allowed.<\/p>\n<p>(c)Where a person had a reasonable excuse for not doing anything required to be done, he or she shall be deemed not to have failed to do it if he or she did it without unreasonable delay after the excuse had ceased.<\/p>\n<p>(d)Notwithstanding subsection (1), in a case in which any form of fraud or neglect has been committed by or on behalf of any person in connection with or in relation to tax, an estimate or assessment as referred to in that subsection may be made at any time for any period for which, by reason of the fraud or neglect, tax would otherwise be lost to the Exchequer.<\/p>\n<p>(3)<\/p>\n<p>(a)Where a person dies, an estimation or assessment of tax under section 110 or 111, as the case may be, may be made on the person&#8217;s personal representative for any period for which such an estimation or assessment could have been made on him or her immediately before his or her death, or could be made on him or her if he or she were living, in respect of tax which became due by the person before his or her death, and the amount of tax recoverable under any such estimation or assessment shall be a debt due from and payable out of the estate of the person.<\/p>\n<p>(b)<\/p>\n<p>(i)No estimation or assessment of tax shall be made by virtue of this subsection later than 3 years after the expiration of the year in which the deceased person died, in a case in which the grant of probate or letters of administration was made in that year.<\/p>\n<p>(ii)No such estimation or assessment shall be made later than 2 years after the expiration of the year in which such grant was made in any other case.<\/p>\n<p>(c)Notwithstanding paragraphs (a) and (b), where the personal representative &#8211;<\/p>\n<p>(i)after the year in which the deceased person died, lodges a corrective affidavit for the purposes of the assessment of estate duty, or delivers an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003, or<\/p>\n<p>(ii)is liable to deliver an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003, has been so notified by the Revenue Commissioners and did not deliver such additional affidavit in the year in which the deceased person died,<\/p>\n<p>the estimation or assessment under section 110 or 111 may be made at any time before the expiration of 2 years after the end of the year in which the corrective affidavit was lodged or the additional affidavit was or is delivered.<\/p>\n<p>(4)Subject to section 116(10) or 116A(13), as appropriate, proceedings for the recovery of any penalty under this Act may be commenced at any time within 6 years next after the date on which it was incurred.<\/p>\n<p>Chapter 3<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Interest_and_penalties_ss_114-118\"><\/span>Interest and penalties (ss. 114-118)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>114.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Interest_payable_by_accountable_persons\"><\/span>Interest payable by accountable persons.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)Where any amount of tax becomes payable under section 76, 77, 91C(4) or 91E(4) and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became payable and at a rate of 0.0274 per cent for each day or part of a day during which the amount remains unpaid.<\/p>\n<p>(2)Where an amount of tax is refunded to a person and &#8211;<\/p>\n<p>(a)no amount of tax was properly refundable to that person under section 99(1), or<\/p>\n<p>(b)the amount of tax refunded is greater than the amount properly refundable to that person under section 99(1),<\/p>\n<p>then simple interest shall be paid by that person on any amount of tax refunded to that person which was not properly refundable to that person under section 99(1), from the date the refund was made, at the rate of 0.0274 per cent for each day or part of a day during which the person does not correctly account for any such amount refunded which was not properly refundable.<\/p>\n<p>(3)<\/p>\n<p>(a)Subject to paragraph (b), where the amount of the balance of tax remaining to be paid in accordance with section 77(2)(b) and (c) by an authorised person referred to in section 77(5) (in this subsection referred to as the &#8220;balance&#8221;) represents more than 20 per cent of the tax which the authorised person became accountable for in respect of his or her accounting period, then, for the purposes of this subsection, that balance shall be deemed to be payable on a day (in this subsection referred to as the &#8220;accrual day&#8221;) which is 6 months prior to the final day for the furnishing of a return in accordance with section 77(2)(b) and simple interest in accordance with this section shall apply from that accrual day.<\/p>\n<p>(b)Where an authorised person can demonstrate to the satisfaction of the Collector-General that the amount of interest payable on the balance, in accordance with this subsection, is greater than the sum of the amounts of interest which would have been payable in accordance with this section if &#8211;<\/p>\n<p>(i)the authorised person were not so authorised,<\/p>\n<p>(ii)the person had submitted a return in accordance with section 76(1) for each taxable period comprising the accounting period, and<\/p>\n<p>(iii)the amounts which were paid by direct debit during a taxable period are deemed to have been paid on the due date for submission of that return for that taxable period,<\/p>\n<p>then that sum of the amounts of interest is payable.<\/p>\n<p>(4)Subsections (1) and (2) shall apply &#8211;<\/p>\n<p>(a)to tax recoverable by virtue of a notice under section 110 as if the tax were tax which the person was liable to pay for the respective taxable period or periods comprised in the notice, and<\/p>\n<p>(b)to tax recoverable by virtue of a notice under section 111 (whether a notice of appeal under that section is received or not) as if the tax were tax which the person was liable to pay for the taxable period or, as the case may be, the later or latest taxable period included in the period comprised in the notice.<\/p>\n<p>114A.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Interest_payable_in_certain_circumstances\"><\/span>Interest payable in certain circumstances.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)Where an amount of tax is refunded to a person in accordance with an order under section 103 and &#8211;<\/p>\n<p>(a)no amount of tax was properly refundable to that person under the order, or<\/p>\n<p>(b)the amount of tax refunded is greater than the amount properly refundable to that person under that order,<\/p>\n<p>then simple interest shall be paid by that person on any amount of tax refunded to that person which was not properly refundable to that person under that order, from the date the refund was made, at the rate of 0.0274 per cent for each day or part of a day during which the person does not correctly account for any such amount refunded which was not properly refundable.<\/p>\n<p>(2)Subsection (1) shall apply to tax recoverable by virtue of a notice under section 111 (whether a notice of appeal under that section is received or not) as if the tax were tax which the person was liable to pay for the taxable period or, as the case may be, the later or latest taxable period included in the period comprised in the notice.<\/p>\n<p>114B.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Covid-19_special_warehousing_and_interest_provisions\"><\/span>Covid-19: special warehousing and interest provisions<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)Subject to subsection (1A), in this section &#8211;<\/p>\n<p>\u2018the Acts\u2019 means &#8211;<\/p>\n<p>(a)this Act, other than this section,<\/p>\n<p>(b)Parts 18C and 18D of the Taxes Consolidation Act 1997,<\/p>\n<p>(c)the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,<\/p>\n<p>(d)the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,<\/p>\n<p>(e)the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,<\/p>\n<p>(f)the Customs Act 2015 and the enactments amending or extending that Act,<\/p>\n<p>(g)the Capital Gains Tax Acts,<\/p>\n<p>(h)the Tax Acts, within the meaning of section 1 of the Taxes Consolidation Act 1997,<\/p>\n<p>(i)the statutes relating to the duties of excise and to the management of those duties, and<\/p>\n<p>(j)any instruments made under any of the enactments referred to in paragraphs (a) to (i);<\/p>\n<p>\u2018Covid-19\u2019 has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020;<\/p>\n<p>&#8216;Covid-19 entitlement&#8217; means an entitlement to payment of an amount under &#8211;<\/p>\n<p>(a)section 485 of the Taxes Consolidation Act 1997,<\/p>\n<p>(b)section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020,<\/p>\n<p>(c)any of the following schemes:<\/p>\n<p>(i)the scheme commonly known as the Live Performance Support Scheme Strand II;<\/p>\n<p>(ii)the scheme commonly known as the Live Performance Support Scheme Phase 3;<\/p>\n<p>(iii)the scheme commonly known as the Live Performance Restart Grant Scheme;<\/p>\n<p>(iv)the scheme commonly known as the Live Local Performance Support Scheme;<\/p>\n<p>(v)the scheme commonly known as the Commercial Entertainment Capital Grant Scheme;<\/p>\n<p>(vi)the scheme commonly known as the Music and Entertainment Business Assistance Scheme;<\/p>\n<p>(vii)the scheme commonly known as the Attractions and Activity Tourism Operators Business Continuity Scheme 2022;<\/p>\n<p>(viii)the scheme commonly known as the Strategic Tourism Transport Business Continuity Scheme 2022;<\/p>\n<p>(ix)the scheme commonly known as the Strategic Ireland Based Inbound Agents Tourism Business Continuity Scheme 2022;<\/p>\n<p>(x)the scheme commonly known as the Tourism Accommodation Providers Business Continuity Scheme 2022;<\/p>\n<p>(xi)the scheme commonly known as the Sustaining Enterprise Fund;<\/p>\n<p>(xii)the scheme commonly known as the Accelerated Recovery Fund;<\/p>\n<p>(xiii)the scheme commonly known as the Support for LicensedOutbound Travel Agents and Tour Operators;<\/p>\n<p>(xiv)the scheme commonly known as the Temporary Covid-19 Supports for Commercial Bus Operators,<\/p>\n<p>or<\/p>\n<p>(d)a scheme designated for the purpose of this paragraph by order of the Revenue Commissioners under subsection (1B);<\/p>\n<p>\u2018Covid-19 liabilities\u2019 means, subject to subsection (14), value-added tax due and payable by an accountable person under this Act and any regulations made under this Act, in respect of taxable periods in Period 1;<\/p>\n<p>\u2018Period 1\u2019, in relation to an accountable person, means the period &#8211;<\/p>\n<p>(a)beginning on the later of &#8211;<\/p>\n<p>(i)the first day of the taxable period immediately preceding the taxable period in which the accountable person\u2019s business was first adversely affected by Covid-19, and<\/p>\n<p>(ii)1 January 2020, and<\/p>\n<p>(b)ending on 31 December 2021;<\/p>\n<p>\u2018Period 2\u2019, in relation to an accountable person, means the period beginning on 1 January 2022 and ending on 31 December 2022;<\/p>\n<p>\u2018Period 3\u2019, in relation to an accountable person, means the period beginning on 1 January 2023 and ending on the day on which the accountable person has discharged the Covid-19 liabilities in full.<\/p>\n<p>(1A)Where an accountable person has a Covid-19 entitlement &#8211;<\/p>\n<p>(a)which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or<\/p>\n<p>(b)which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the accountable person between 1 January 2022 and 30 April 2022,<\/p>\n<p>then, in this section &#8211;<\/p>\n<p>&#8216;Period 1&#8217;, in relation to the accountable person, means the period &#8211;<\/p>\n<p>(a)beginning on the later of &#8211;<\/p>\n<p>(i)the first day of the taxable period immediately preceding the taxable period in which the accountable person&#8217;s business was first adversely affected by Covid-19, and<\/p>\n<p>(ii)1 January 2020,<\/p>\n<p>and<\/p>\n<p>(b)ending on 30 April 2022;<\/p>\n<p>&#8216;Period 2&#8217;, in relation to the accountable person, means the period beginning on 1 May 2022 and ending on 30 April 2023;<\/p>\n<p>&#8216;Period 3&#8217;, in relation to the accountable person, means the period beginning on 1 May 2023 and ending on the day on which the accountable person has discharged the Covid-19 liabilities in full.<\/p>\n<p>(1B)The Revenue Commissioners may designate by order a scheme for the purpose of paragraph (d) of the definition of &#8216;Covid-19 entitlement&#8217; in subsection (1), where they are satisfied that the scheme is similar in nature and objective to a scheme referred to in paragraph (c) of that definition.<\/p>\n<p>(2)For the purposes of this section, the business of an accountable person shall be treated as being adversely affected by Covid-19 on the date on which the Revenue Commissioners agreed to temporarily suspend the collection of the liabilities of the accountable person in respect of value-added tax as a consequence of the effect on the accountable person\u2019s business of Covid-19.<\/p>\n<p>(3)This section shall apply to an accountable person &#8211;<\/p>\n<p>(a)who, as a consequence of the effect on the accountable person\u2019s business of Covid-19 is unable to pay all or part of the accountable person\u2019s Covid-19 liabilities,<\/p>\n<p>(b)who complies with the requirements to furnish returns under Chapter 3 of Part 9, and<\/p>\n<p>(c)either &#8211;<\/p>\n<p>(i)the accountable person\u2019s tax affairs are administered by the Personal Division or Business Division of the Office of the Revenue Commissioners, or<\/p>\n<p>(ii)the accountable person has formed the view that the accountable person is unable to pay all or part of the accountable person\u2019s Covid-19 liabilities and has notified the Revenue Commissioners that the accountable person has formed such a view.<\/p>\n<p>(4)For the purposes of subsection (3)(c)(i), an accountable person\u2019s tax affairs shall be treated as being administered by the Personal Division or Business Division of the Office of the Revenue Commissioners where the most recent correspondence received by the accountable person from that Office indicates that to be the case.<\/p>\n<p>(5)An inspector of taxes, or such other officer as the Revenue Commissioners have authorised for the purposes of section 111, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an accountable person &#8211;<\/p>\n<p>(a)is unable to pay all or part of the accountable person&#8217;s Covid-19 liabilities, or<\/p>\n<p>(b)has a Covid-19 entitlement &#8211;<\/p>\n<p>(i)which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or<\/p>\n<p>(ii)which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the accountable person between 1 January 2022 and 30 April 2022,<\/p>\n<p>as the case may be.<\/p>\n<p>(6)Where this section applies to an accountable person, section 114 shall not apply to the accountable person\u2019s Covid-19 liabilities.<\/p>\n<p>(7)Where &#8211;<\/p>\n<p>(a)this section applies to an accountable person, and<\/p>\n<p>(b)the accountable person complies with the accountable person\u2019s obligations under the Acts,<\/p>\n<p>no interest shall be due and payable by the accountable person in respect of the accountable person\u2019s Covid-19 liabilities during Period 1 and Period 2.<\/p>\n<p>(8)Where &#8211;<\/p>\n<p>(a)this section applies to an accountable person,<\/p>\n<p>(b)the accountable person complies with the accountable person\u2019s obligations under the Acts,<\/p>\n<p>(c)the accountable person has, prior to Period 3, entered into an agreement with the Collector-General to pay the accountable person&#8217;s Covid-19 liabilities, together with interest under this subsection, and<\/p>\n<p>(d)the accountable person complies with the obligations of the accountable person under the agreement referred to in paragraph (c),<\/p>\n<p>from the first day of Period 3, simple interest shall be paid by the accountable person to the Revenue Commissioners on any amount of the Covid-19 liabilities remaining unpaid and such interest shall be calculated from that day until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0082 per cent.<\/p>\n<p>(9)[deleted]<\/p>\n<p>(10)Where an accountable person-<\/p>\n<p>(a)during Period 1 or Period 2, fails to comply with an obligation referred to in subsection (7)(b),<\/p>\n<p>(b)on the first day of Period 3, has not entered into an agreement referred to in subsection (8)(c), or<\/p>\n<p>(c)during Period 3, fails to comply with an obligation referred to in subsection (8)(b) or (d),<\/p>\n<p>simple interest shall be paid by the accountable person to the Revenue Commissioners on any amount of the Covid-19 liabilities remaining unpaid on &#8211;<\/p>\n<p>(i)in a case in which paragraph (a) or (c) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred, and<\/p>\n<p>(ii)in a case in which paragraph (b) applies, the first day of Period 3,<\/p>\n<p>and such interest shall be calculated from that day until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0274 per cent.<\/p>\n<p>(11)[deleted]<\/p>\n<p>(12)Where an accountable person has complied with the requirements to file returns under Chapter 3 of Part 9, the failure of the accountable person to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the accountable person by the Acts (within the meaning of section 1094 or 1095 of the Taxes Consolidation Act 1997, as the case may be).<\/p>\n<p>(13)Section 960E(2) of the Taxes Consolidation Act 1997 shall not apply in respect of Covid-19 liabilities where the accountable person concerned complies with the requirements to furnish returns under Chapter 3 of Part 9.<\/p>\n<p>(14)Where an accountable person &#8211;<\/p>\n<p>(a)is an authorised person for the purposes of section 77, and<\/p>\n<p>(b)has been authorised to use an accounting period, within the meaning of that section, of 12 months\u2019 duration which ends &#8211;<\/p>\n<p>(i)in that part of Period 1 which is on or after 1 February 2020, or<\/p>\n<p>(ii)in the month immediately following Period 1,<\/p>\n<p>the value-added tax due and payable for that accounting period by the accountable person under this Act and any regulations under this Act shall be treated as Covid-19 liabilities.<\/p>\n<p>(15)<\/p>\n<p>[deleted]<\/p>\n<p>115.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Penalties_generally\"><\/span>Penalties generally.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)<\/p>\n<p>(a)A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(b)Paragraph (a) shall not apply to a person, being the second accountable person (as defined in section 108C), where &#8211;<\/p>\n<p>(i)that person is jointly and severally liable by virtue of section 108C, and<\/p>\n<p>(ii)the penalty which would otherwise arise under paragraph (a) only relates to the tax for which that person is jointly and severally liable by virtue of that section.<\/p>\n<p>(c)Paragraph (a) shall not apply to a person, being a tax representative appointed in accordance with section 109A, where &#8211;<\/p>\n<p>(i)that person is jointly and severally liable by virtue of section 109A, and<\/p>\n<p>(ii)the penalty which would otherwise arise under paragraph (a) only relates to the tax for which that person is jointly and severally liable by virtue of that section.<\/p>\n<p>(d)Paragraph (a) shall not apply to a person, being an intermediary (within the meaning of section 91I), where &#8211;<\/p>\n<p>(i)that person is jointly and severally liable by virtue of section 91J(10), and<\/p>\n<p>(ii)the penalty which would otherwise arise under paragraph (a) only relates to the tax for which that person is jointly and severally liable by virtue of section 91J(10).<\/p>\n<p>(1A)A person who does not comply with subsection (4B) of section 15 shall be liable to a penalty of \u20ac4,000 in respect of the taxable period during which the person failed to comply with that subsection and to a further penalty of \u20ac4,000 for each subsequent taxable period during which the person has failed to comply with that subsection.<\/p>\n<p>(1B)Where the person referred to in subsection (1A) is a body of persons, the secretary to that body of persons shall be liable to a separate penalty of \u20ac4,000 in respect of the taxable period during which the person referred to in subsection (1A) failed to comply with subsection (4B) of section 15 and to a separate further penalty of \u20ac4,000 for each subsequent taxable period during which that person has failed to comply with that subsection.<\/p>\n<p>(2)A person who is not a registered person and who, on or after 1 November 1972, issues an invoice in which an amount of tax is stated shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(3)Any person who, otherwise than under and in accordance with section 68(2)(a) or 86(1) issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(3A)A person who issues an invoice, settlement voucher or other document provided for in section 68 or 86 in which an amount of flat-rate addition is stated in respect of supplies of goods or services which are the subject of an order made under section 86A shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(4)Where a person referred to in subsection (1), (2) or (3) is a body of persons, the secretary shall be liable to a separate penalty of \u20ac4,000.<\/p>\n<p>(5)A person who does not comply with section 108(5) or with a requirement of an authorised officer under that section shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(5A)A financial institution which fails to comply with a notice served under section 108(8)(c) shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(6)Where &#8211;<\/p>\n<p>(a)a person is authorised in accordance with section 98(2)(a) to inspect any immovable goods for the purpose of reporting to the Revenue Commissioners the open market value of an interest in those goods, and<\/p>\n<p>(b)the person having custody or possession of those goods prevents such inspection or obstructs the person so authorised in the performance of his or her functions in relation to the inspection,<\/p>\n<p>the person so having custody or possession shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(7)A person who supplies taxable goods or services in contravention of the requirement of security specified in section 109 shall be liable to a penalty of \u20ac4,000 in respect of each such supply.<\/p>\n<p>(7A)A person who does not comply with section 56(3)(c) shall be liable to a penalty of \u20ac4,000 in respect of the taxable period during which he or she ceased to be a qualifying person (within the meaning of section 56) and to a further penalty of \u20ac4,000 for each subsequent taxable period during which he or she is not such a person and has failed to advise the Revenue Commissioners accordingly.<\/p>\n<p>(7B)A person who does not comply with a requirement specified in an order under section 103 shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(8)A person who fails to comply with a notice issued under section 124(7)(b) shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(8A)A person who fails to furnish to the Revenue Commissioners the information, explanations or particulars specified in a notice served on the person under subsection (1) of section 108A within the period specified in the notice shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(8B)A person who fails to comply with a notice issued under section 108B shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(8C)A person who fails to comply with a notice served under section 109A(1) shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>(9)In proceedings for recovery of a penalty under this Act &#8211;<\/p>\n<p>(a)a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, stated particulars or stated returns were not furnished by the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, furnish the particulars or return,<\/p>\n<p>(b)a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated document was duly sent to the defendant on a stated day shall be evidence until the contrary is proved that that person received that document in the ordinary course,<\/p>\n<p>(c)a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated notice was not issued by them to the defendant shall be evidence until the contrary is proved that the defendant did not receive the notice in question,<\/p>\n<p>(d)a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, the defendant was an accountable person or was not an accountable person shall be evidence until the contrary is proved that, during that period, the defendant was an accountable person or was not an accountable person, as the case may be,<\/p>\n<p>(e)a certificate certifying as provided for in paragraph (a), (b), (c) or (d) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed, until the contrary is proved, to have been signed by an officer of the Revenue Commissioners.<\/p>\n<p>116.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Penalty_for_deliberately_or_carelessly_making_incorrect_returns_etc\"><\/span>Penalty for deliberately or carelessly making incorrect returns, etc.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;carelessly&#8221; means failure to take reasonable care;<\/p>\n<p>&#8220;liability to tax&#8221; means a liability to the amount of the difference specified in subsection (11) or (12) arising from any matter referred to in subsection (2), (3), (5) or (6);<\/p>\n<p>&#8220;period&#8221; means taxable period, accounting period or other period, as the context requires;<\/p>\n<p>&#8220;prompted qualifying disclosure&#8221;, in relation to a person, means a qualifying disclosure that has been made to the Revenue Commissioners or to a Revenue officer in the period between &#8211;<br \/>\n(a)the date on which a person is notified by a Revenue officer of the date on which an investigation or inquiry into any matter occasioning a liability to tax of that person will start, and<br \/>\n(b)the date that the investigation or inquiry starts;<\/p>\n<p>&#8220;qualifying disclosure&#8221;, in relation to a person, means &#8211;<br \/>\n(a)in relation to a penalty referred to in subsection (4), a disclosure that the Revenue Commissioners are satisfied is a disclosure of &#8211;<br \/>\n(i)complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (4), and<br \/>\n(ii)full particulars of all matters occasioning any liability to tax or duty that gives rise to &#8211;<br \/>\n(I)a penalty referred to in section 1077E(4) of the Taxes Consolidation Act 1997<br \/>\n(II)a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999, and<br \/>\n(III)the application of section 1077E(4) of the Taxes Consolidation Act 1997 to the Capital Acquisitions Tax Consolidation Act 2003<br \/>\nand<br \/>\n(b)in relation to a penalty referred to in subsection (7), a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (7) for the relevant period<br \/>\nand which is made in writing to the Revenue Commissioners or to a Revenue officer and signed by or on behalf of that person and is accompanied by &#8211;<br \/>\n(A)a declaration, to the best of that person&#8217;s knowledge, information and belief, made in writing that all matters contained in the disclosure are correct and complete, and<br \/>\n(B)a payment of the tax and duty payable in respect of any matter contained in the disclosure and the interest on late payment of that tax and duty;<\/p>\n<p>&#8220;Revenue officer&#8221; means an officer of the Revenue Commissioners;<\/p>\n<p>&#8220;unprompted qualifying disclosure&#8221;, in relation to a person, means a qualifying disclosure that the Revenue Commissioners are satisfied has been voluntarily furnished to them &#8211;<br \/>\n(a)before an investigation or inquiry had been started by them or by a Revenue officer into any matter occasioning a liability to tax of that person, or<br \/>\n(b)where the person is notified by a Revenue officer of the date on which an investigation or inquiry into any matter occasioning a liability to tax of that person will start, before that notification.<\/p>\n<p>(1A)This section shall not apply to a person, being the second accountable person (as defined in section 108C), where &#8211;<\/p>\n<p>(a)that person is jointly and severally liable by virtue of section 108C, and<\/p>\n<p>(b)the penalty which would otherwise arise under this section only relates to the tax for which that person is jointly and severally liable by virtue of section 108C.<\/p>\n<p>(1B)This section shall not apply to a person, being a tax representative appointed in accordance with section 109A, where &#8211;<\/p>\n<p>(a)that person is jointly and severally liable by virtue of section 109A, and<\/p>\n<p>(b)the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of that section.<\/p>\n<p>(1C)This section shall not apply to a person, being an intermediary (within the meaning of section 91I), where &#8211;<\/p>\n<p>(a)that person is jointly and severally liable by virtue of section 91J(10), and<\/p>\n<p>(b)the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of section 91J(10).<\/p>\n<p>(2)Where a person furnishes a return or makes a claim or declaration for the purposes of this Act or of regulations and, in so doing, the person deliberately &#8211;<\/p>\n<p>(a)furnishes an incorrect return, or<\/p>\n<p>(b)makes an incorrect claim or declaration,<\/p>\n<p>then that person shall be liable to a penalty.<\/p>\n<p>(3)Where a person deliberately fails to comply with a requirement in accordance with this Act or regulations to furnish a return, then the person shall be liable to a penalty.<\/p>\n<p>(4)The penalty referred to &#8211;<\/p>\n<p>(a)in subsection (2), shall be the amount specified in subsection (11), and<\/p>\n<p>(b)in subsection (3), shall be the amount specified in subsection (12),<\/p>\n<p>reduced, where the person liable to the penalty cooperated fully with any investigation or inquiry started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, to &#8211;<\/p>\n<p>(i)75 per cent of that amount where paragraph (ii) or (iii) does not apply,<\/p>\n<p>(ii)50 per cent of that amount where a prompted qualifying disclosure is made by that person,<\/p>\n<p>(iii)10 per cent of that amount where an unprompted qualifying disclosure has been made by that person.<\/p>\n<p>(5)Where a person furnishes a return or makes a claim or declaration for the purposes of this Act or of regulations and, in so doing, the person carelessly but not deliberately &#8211;<\/p>\n<p>(a)furnishes an incorrect return, or<\/p>\n<p>(b)makes an incorrect claim or declaration,<\/p>\n<p>then that person shall be liable to a penalty.<\/p>\n<p>(6)Where a person carelessly but not deliberately fails to comply with a requirement in accordance with this Act or regulations to furnish a return, then the person shall be liable to a penalty.<\/p>\n<p>(7)<\/p>\n<p>(a)The penalty referred to &#8211;<\/p>\n<p>(i)in subsection (5), shall be the amount specified in subsection (11), and<\/p>\n<p>(ii)in subsection (6), shall be the amount specified in subsection (12),<\/p>\n<p>reduced to 40 per cent in cases where the excess referred to in subparagraph (I) of paragraph (b) applies and to 20 per cent in other cases.<\/p>\n<p>(b)Where the person liable to the penalty cooperated fully with any investigation or inquiry started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to &#8211;<\/p>\n<p>(i)in subsection (5), shall be the amount specified in subsection (11), and<\/p>\n<p>(ii)in subsection (6), shall be the amount specified in subsection (12),<\/p>\n<p>reduced &#8211;<\/p>\n<p>(I)where the difference referred to in subsection (11) or (12), as the case may be, exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (11) or paragraph (b) of subsection (12), to &#8211;<\/p>\n<p>(A)30 per cent of that difference where clause (B) or (C) does not apply,<\/p>\n<p>(B)20 per cent of that difference where a prompted qualifying disclosure is made by that person,<\/p>\n<p>(C)5 per cent of that difference where an unprompted qualifying disclosure is made by that person,<\/p>\n<p>or<\/p>\n<p>(II)where the difference referred to in subsection (11) or (12), as the case may be, does not exceed 15 per cent of the amount referred to in paragraph (b) of subsection (11) or paragraph (b) of subsection (12) to &#8211;<\/p>\n<p>(A)15 per cent of that difference where clause (B) or (C) does not apply,<\/p>\n<p>(B)10 per cent of that difference where a prompted qualifying disclosure is made by that person,<\/p>\n<p>(C)3 per cent of that difference where an unprompted qualifying disclosure is made by that person.<\/p>\n<p>(8)Where, for the purposes of this Act or of regulations, a person deliberately or carelessly produces, furnishes, gives, sends or otherwise makes use of, any incorrect invoice, registration number, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document or record, then the person shall be liable to &#8211;<\/p>\n<p>(a)a penalty of \u20ac3,000 where that person has acted carelessly,<\/p>\n<p>(b)a penalty of \u20ac5,000 where that person has acted deliberately.<\/p>\n<p>(9)Where any return, claim or declaration as is referred to in subsection (2) or (5) was furnished or made by a person, neither deliberately nor carelessly, and it comes to the person&#8217;s notice that it was incorrect, then, unless the error is remedied without unreasonable delay, the return, claim or declaration shall be treated for the purposes of this section as having been deliberately made or submitted by that person.<\/p>\n<p>(10)Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings or applications for the recovery of any penalty under this section shall not be out of time by reason that they are commenced after the time allowed by section 113.<\/p>\n<p>(11)The amount referred to in paragraph (a) of subsection (4) and in paragraph (a)(i) of subsection (7) shall be the difference between &#8211;<\/p>\n<p>(a)the amount of tax (if any) paid or claimed by the person concerned for the relevant period on the basis of the incorrect return, claim or declaration as furnished or otherwise made, and<\/p>\n<p>(b)the amount properly payable by, or refundable to, that person for that period.<\/p>\n<p>(12)The amount referred to in paragraph (b) of subsection (4) and in paragraph (a)(ii) amd (b)(ii) of subsection (7) shall be the difference between &#8211;<\/p>\n<p>(a)the amount of tax (if any) paid by that person for the relevant period before the start, by the Revenue Commissioners or by any Revenue officer, of any inquiry or investigation where the Revenue Commissioners had announced publicly that they had started an inquiry or investigation or where the Revenue Commissioners have, or a Revenue officer has, carried out an inquiry or investigation in respect of any matter that would have been included in the return if the return had been furnished by that person and the return had been correct, and<\/p>\n<p>(b)the amount of tax properly payable by that person for that period.<\/p>\n<p>(13)Where a second qualifying disclosure is made by a person within 5 years of that person&#8217;s first qualifying disclosure, then, as regards matters pertaining to that second disclosure &#8211;<\/p>\n<p>(a)in relation to subsection (4) &#8211;<\/p>\n<p>(i)paragraph (ii) shall apply as if &#8220;75 per cent&#8221; were substituted for &#8220;50 per cent&#8221;, and<\/p>\n<p>(ii)paragraph (iii) shall apply as if &#8220;55 per cent&#8221; were substituted for &#8220;10 per cent&#8221;,<\/p>\n<p>and<\/p>\n<p>(b)in relation to subparagraph (I) of subsection (7)(b) &#8211;<\/p>\n<p>(i)clause (B) shall apply as if &#8220;30 per cent&#8221; were substituted for &#8220;20 per cent&#8221;, and<\/p>\n<p>(ii)clause (C) shall apply as if &#8220;20 per cent&#8221; were substituted for &#8220;5 per cent&#8221;.<\/p>\n<p>(14)Where a third or subsequent qualifying disclosure is made by a person within 5 years of that person&#8217;s second qualifying disclosure, then, as regards matters pertaining to that third or subsequent disclosure, as the case may be &#8211;<\/p>\n<p>(a)the penalty referred to in paragraphs (a) and (b) of subsection (4) shall not be reduced, and<\/p>\n<p>(b)the reduction referred to in subparagraph (I) of subsection (7)(b) shall not apply.<\/p>\n<p>(15)A disclosure in relation to a person shall not be a qualifying disclosure where &#8211;<\/p>\n<p>(a)before the disclosure is made, a Revenue officer had started an inquiry or investigation into any matter contained in that disclosure and had contacted or notified that person, or a person representing that person, in this regard, or<\/p>\n<p>(b)matters contained in the disclosure are matters &#8211;<\/p>\n<p>(i)that have become known, or are about to become known, to the Revenue Commissioners through their own investigations or through an investigation conducted by a statutory body or agency,<\/p>\n<p>(ii)that are within the scope of an inquiry being carried out wholly or partly in public, or<\/p>\n<p>(iii)to which the person who made the disclosure is linked, or about to be linked, publicly.<\/p>\n<p>(15A)<\/p>\n<p>(a)In this subsection the expressions &#8220;liability to tax or duty&#8221;, &#8220;offshore matters&#8221;, &#8220;penalty&#8221; and &#8220;specified penalty&#8221; have the same meanings as in section 1077E(15A)(a) (inserted by section 56(1) of the Finance Act 2016) of the Taxes Consolidation Act 1997.<\/p>\n<p>(b)A disclosure in relation to a person made on or after 1 May 2017 shall not be a qualifying disclosure where &#8211;<\/p>\n<p>(i)any matters contained in the disclosure relate directly or indirectly to offshore matters, and<\/p>\n<p>(ii)in any other case, the person, before the date the disclosure is made, has offshore matters occasioning a liability to tax or duty that are known or become known at any time to the Revenue Commissioners or any of their officers and the person is liable to a penalty other than a specified penalty in relation to those matters.<\/p>\n<p>(16)For the purposes of this section, any return, claim or declaration submitted on behalf of a person shall be deemed to have been submitted by that person unless that person proves that it was submitted without that person&#8217;s consent or knowledge.<\/p>\n<p>(17)Where a person referred to in subsection (2), (3), (5) or (6) is a body of persons, the secretary shall be liable to a separate penalty of \u20ac1,500 or, in the case of deliberate behaviour, \u20ac3,000.<\/p>\n<p>(18)Where a person, in a case in which the person represents that he or she is a registered person or that goods imported by him or her were so imported for the purposes of a business carried on by him or her, improperly procures the importation of goods without payment of tax in circumstances in which tax is chargeable, then he or she shall be liable to a penalty of \u20ac4,000 and, in addition, he or she shall be liable to pay to the Revenue Commissioners the amount of any tax that should have been paid on the importation.<\/p>\n<p>(19)Where a person acquires goods without payment of value-added tax (as referred to in the VAT Directive) in another Member State as a result of the declaration of an incorrect registration number, the person shall be liable to a penalty of \u20ac4,000 and, in addition, he or she shall be liable to pay to the Revenue Commissioners an amount equal to the amount of tax which would have been chargeable on an intra-Community acquisition of those goods if that declaration had been the declaration of a correct registration number.<\/p>\n<p>(20)<\/p>\n<p>(a)Where, in pursuance of regulations made for the purposes of section 57(1), tax on the supply of any goods has been remitted or repaid and &#8211;<\/p>\n<p>(i)either &#8211;<\/p>\n<p>(I)those goods are found in the State after the date on which they were alleged to have been or were to be exported, or<\/p>\n<p>(II)any condition specified in the regulations or imposed by the Revenue Commissioners is not complied with,<\/p>\n<p>and<\/p>\n<p>(ii)the presence of the goods in the State after that date or the non-compliance with the condition has not been authorised for the purposes of this subsection by the Revenue Commissioners,<\/p>\n<p>then &#8211;<\/p>\n<p>(A)the goods shall be liable to forfeiture, and<\/p>\n<p>(B)subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly.<\/p>\n<p>(b)The Revenue Commissioners may, if they think fit, waive payment of the whole or part of the tax referred to in subparagraph (B) of paragraph (a).<\/p>\n<p>(21)<\/p>\n<p>(a)For the purposes of this section &#8220;the declaration of an incorrect registration number&#8221; means &#8211;<br \/>\n(i)the declaration by a person of another person&#8217;s registration number<br \/>\n(ii)the declaration by a person of a number which is not an actual registration number which the person purports to be his or her registration number<br \/>\n(iii)the declaration by a person of a registration number which is cancelled<br \/>\n(iv)the declaration by a person of a registration number which was obtained from the Revenue Commissioners by supplying incorrect information, or<br \/>\n(v)the declaration by a person of a registration number which was obtained from the Revenue Commissioners for the purposes of acquiring goods without payment of value-added tax referred to in the VAT Directive, and not for any bona fide business purpose.<\/p>\n<p>(b)Where goods &#8211;<\/p>\n<p>(i)were supplied at the rate of zero per cent subject to the condition that they were to be dispatched or transported outside the State in accordance with paragraph 1(1) or (2), 3(1) or 7(3) of Schedule 2 and the goods were not so dispatched or transported,<\/p>\n<p>(ii)were acquired without payment of value-added tax referred to in the VAT Directive in another Member State as a result of the declaration of an incorrect registration number,<\/p>\n<p>(iii)were acquired in another Member State and those goods are new means of transport in respect of which the acquirer &#8211;<\/p>\n<p>(I)makes an intra-Community acquisition in the State,<\/p>\n<p>(II)is not entitled to a deduction under Chapter 1 of Part 8 in respect of the tax chargeable on that acquisition, and<\/p>\n<p>(III)fails to account for the tax due on that acquisition in accordance with Chapter 3 of Part 9,<\/p>\n<p>or<\/p>\n<p>(iv)are being supplied by an accountable person who has not complied with section 65(3),<\/p>\n<p>then those goods shall be liable to forfeiture.<\/p>\n<p>(c)Where an officer authorised by the Revenue Commissioners reasonably suspects that goods are liable to forfeiture in accordance with paragraph (b), then those goods may be detained by that officer until such examination, inquiries or investigations as may be deemed necessary by that officer, or by another authorised officer of the Revenue Commissioners, have been made for the purpose of determining to the satisfaction of either officer whether or not those goods were so supplied or acquired.<\/p>\n<p>(d)Where a determination referred to in paragraph (c) has been made in respect of any goods, or upon the expiry of a period of 2 months from the date on which the goods were detained under that paragraph, whichever is the earlier, those goods shall be seized as liable to forfeiture or released.<\/p>\n<p>(22)The provisions of the Customs Acts relating to forfeiture and condemnation of goods shall apply to goods liable to forfeiture under subsection (20) or (21) as if they had become liable to forfeiture under those Acts and all powers which may be exercised by an officer of Customs under those Acts may be exercised by officers of the Revenue Commissioners authorised to exercise those powers for the purposes of those subsections and any provisions in relation to offences under those Acts shall apply, with any necessary modifications, in relation to those subsections.<\/p>\n<p>(23)Where an officer authorised by the Revenue Commissioners for the purposes of this subsection or a member of the Garda S\u00edoch\u00e1na has reasonable grounds for suspecting that a criminal offence has been committed under section 1078 of the Taxes Consolidation Act 1997 in relation to tax, by a person who is not established in the State, or whom that officer believes is likely to leave the State, that officer may arrest the person.<\/p>\n<p>(24)This section shall not apply in respect of any disclosure made, act done or omission made after the date of the passing of the Finance Act 2021.<\/p>\n<p>116A.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Penalty_for_deliberately_or_carelessly_making_incorrect_returns_etc-2\"><\/span>Penalty for deliberately or carelessly making incorrect returns, etc.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;carelessly&#8217; means failure to take reasonable care;<\/p>\n<p>&#8216;liability to tax&#8217; means a liability to the amount of the difference specified in subsection (3) or (5), as the case may be, arising from any matter referred to in subsection (2) or (4), as the case may be;<\/p>\n<p>&#8216;period&#8217; means taxable period, accounting period or other period, as the context requires;<\/p>\n<p>&#8216;prompted qualifying disclosure&#8217;, in relation to a person, means a qualifying disclosure that has been made to the Revenue Commissioners or to a Revenue officer in the period between &#8211;<\/p>\n<p>(a)the date on which a person is notified by a Revenue officer of the date on which an inquiry or investigation into any matter occasioning a liability to tax of that person will start, and<\/p>\n<p>(b)the date that the inquiry or investigation starts;<\/p>\n<p>&#8216;qualifying disclosure&#8217;, in relation to a person, means &#8211;<\/p>\n<p>(a)in relation to a penalty referred to in subsection (6), a disclosure that the Revenue Commissioners are satisfied is a disclosure of &#8211;<\/p>\n<p>(i)complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (6), and<\/p>\n<p>(ii)full particulars of all matters occasioning any liability to tax or duty that gives rise to &#8211;<\/p>\n<p>(I)a penalty referred to in section 1077F(6) of the Taxes Consolidation Act 1997,<\/p>\n<p>(II)a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999,<\/p>\n<p>(III)the application of section 1077F(6) of the Taxes Consolidation Act 1997 to the Capital Acquisitions Tax Consolidation Act 2003, and<\/p>\n<p>(IV)a penalty referred to in section 99C(6) of the Finance Act 2001,<\/p>\n<p>and<\/p>\n<p>(b)in relation to a penalty referred to in subsection (7) or (8), as the 1case may be, a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (7) or (8), as the case may be, for the relevant period,<\/p>\n<p>made in writing to the Revenue Commissioners or to a Revenue officer and signed by or on behalf of that person and is accompanied by &#8211;<\/p>\n<p>(A)a declaration, to the best of that person&#8217;s knowledge, information and belief, made in writing that all matters contained in the disclosure are correct and complete, and<\/p>\n<p>(B)a payment of the tax and duty payable in respect of any matter contained in the disclosure and the interest on late payment of that tax and duty;<\/p>\n<p>&#8216;Revenue officer&#8217; means an officer of the Revenue Commissioners;<\/p>\n<p>&#8216;unprompted qualifying disclosure&#8217;, in relation to a person, means a qualifying disclosure that the Revenue Commissioners are satisfied has been voluntarily furnished to them &#8211;<\/p>\n<p>(a)before an inquiry or investigation had been started by them or by a Revenue officer into any matter occasioning a liability to tax of that person, or<\/p>\n<p>(b)where the person is notified by a Revenue officer of the date on which an inquiry or investigation into any matter occasioning a liability to tax of that person will start, before that notification.<\/p>\n<p>(2)Where a person &#8211;<\/p>\n<p>(a)furnishes a return or makes a claim or declaration for the purposes of this Act or of regulations and, in so doing, the person deliberately &#8211;<\/p>\n<p>(i)furnishes an incorrect return, or<\/p>\n<p>(ii)makes an incorrect claim or declaration,<\/p>\n<p>or<\/p>\n<p>(b)furnishes a return or makes a claim or declaration for the purposes of this Act or of regulations and, in so doing, the person carelessly but not deliberately &#8211;<\/p>\n<p>(i)furnishes an incorrect return, or<\/p>\n<p>(ii)makes an incorrect claim or declaration,<\/p>\n<p>then &#8211;<\/p>\n<p>(I)in the case of paragraph (a), that action shall be a deliberate default for the purposes of this section, and<\/p>\n<p>(II)in the case of paragraph (b), that action shall be a careless default for the purposes of this section,<\/p>\n<p>and the person shall be liable to a penalty.<\/p>\n<p>(3)The penalty referred to in subsection (2) shall be the difference between &#8211;<\/p>\n<p>(a)the amount of tax (if any) paid or claimed by the person concerned for the relevant period on the basis of the incorrect return, claim or declaration as furnished or otherwise made, and<\/p>\n<p>(b)the amount properly payable by, or refundable to, that person for that period.<\/p>\n<p>(4)Where a person &#8211;<\/p>\n<p>(a)deliberately fails to comply, or<\/p>\n<p>(b)carelessly (but not deliberately) fails to comply,<\/p>\n<p>with a requirement in accordance with this Act or regulations to furnish a return, that failure to comply with a requirement shall &#8211;<\/p>\n<p>(i)in the case of paragraph (a), be a deliberate default for the purposes of this section, and<\/p>\n<p>(ii)in the case of paragraph (b), be a careless default for the purposes of this section,<\/p>\n<p>and the person shall be liable to a penalty.<\/p>\n<p>(5)In relation to any matter that would have been included in a return referred to in subsection (4) if it had been delivered by a person and had been correct, the penalty referred to in subsection (4) shall be the difference between &#8211;<\/p>\n<p>(a)the amount of tax (if any) paid by the person for the relevant period before &#8211;<\/p>\n<p>(i)unless subparagraph (ii) applies, the date of the notice in writing from the Revenue Commissioners to the person concerned of an inquiry or investigation by the Revenue Commissioners or a Revenue officer into the matter, or<\/p>\n<p>(ii)where the Revenue Commissioners had announced publicly that they had started an inquiry or investigation into the matter, the date of that public announcement,<\/p>\n<p>and<\/p>\n<p>(b)the amount of tax properly payable by the person for that period.<\/p>\n<p>(6)<\/p>\n<p>(a)<\/p>\n<p>(i)Subject to subparagraphs (ii), (iii) and (iv), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a deliberate default, the penalty referred to in subsection (3) or (5), as the case may be, shall not be reduced.<\/p>\n<p>(ii)Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 75 per cent of the difference referred to in subsection (3) or (5), as the case may be (referred to in this subsection and subsections (7) and (8) as &#8216;the difference&#8217;).<\/p>\n<p>(iii)Where subparagraph (ii) applies and the person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 50 per cent of the difference.<\/p>\n<p>(iv)Where subparagraph (ii) applies and the person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 10 per cent of the difference.<\/p>\n<p>(b)<\/p>\n<p>(i)Subject to subparagraph (ii), where a second qualifying disclosure is made by a person within 5 years of such person&#8217;s first qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a deliberate default shall not be reduced.<\/p>\n<p>(ii)Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, then &#8211;<\/p>\n<p>(I)where that person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 75 per cent of the difference, and<\/p>\n<p>(II)where the person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 55 per cent of the difference.<\/p>\n<p>(c)Where a third or subsequent qualifying disclosure is made by a person within 5 years of such person&#8217;s second qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a deliberate default under subsection (2) or (4), as the case may be, shall not be reduced.<\/p>\n<p>(7)<\/p>\n<p>(a)In this subsection and in subsection (8), &#8216;significant consequences&#8217; means, where subsection (2) applies, the amount of the difference referred to in subsection (3) exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (3) and, where subsection (4) applies, the amount of the difference referred to in subsection (5) exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (5).<\/p>\n<p>(b)<\/p>\n<p>(i)Subject to subparagraphs (ii), (iii) and (iv), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a careless default which has significant consequences, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 40 per cent of the difference.<\/p>\n<p>(ii)Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 30 per cent of the difference.<\/p>\n<p>(iii)Where subparagraph (ii) applies and the person also made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.<\/p>\n<p>(iv)Where subparagraph (ii) applies and the person also made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 5 per cent of the difference.<\/p>\n<p>(c)<\/p>\n<p>(i)Subject to subparagraph (ii), where a second qualifying disclosure is made by a person within 5 years of such person&#8217;s first qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a careless default with significant consequences shall be reduced to 40 per cent of the difference.<\/p>\n<p>(ii)Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, then &#8211;<\/p>\n<p>(I)where the person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 30 per cent of the difference, and<\/p>\n<p>(II)where the person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.<\/p>\n<p>(d)Where a third or subsequent qualifying disclosure is made by a person within 5 years of such person&#8217;s second qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a careless default with significant consequences shall be reduced to 40 per cent of the difference.<\/p>\n<p>(8)<\/p>\n<p>(a)Subject to paragraphs (b), (c) and (d), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a careless default which does not have significant consequences, the 1penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.<\/p>\n<p>(b)Where paragraph (a) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 15 per cent of the difference.<\/p>\n<p>(c)Where paragraph (b) applies and the person also made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 10 per cent of the difference.<\/p>\n<p>(d)Where paragraph (b) applies and the person also made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 3 per cent of the difference.<\/p>\n<p>(9)Where &#8211;<\/p>\n<p>(a)the aggregate amount of &#8211;<\/p>\n<p>(i)the liability to tax (within the meaning of subsection (1)),<\/p>\n<p>(ii)the liability to tax (within the meaning of section 1077F(1) of the Taxes Consolidation Act 1997),<\/p>\n<p>(iii)the liability to duty (within the meaning of section 134A(15) of the Stamp Duties Consolidation Act 1999),<\/p>\n<p>(iv)the differences specified in subsections (5) and (5A), as appropriate, of section 58 of the Capital Acquisitions Tax Consolidation Act 2003, and<\/p>\n<p>(v)the liability to tax (within the meaning of section 99C(1) of the Finance Act 2001),<\/p>\n<p>does not exceed \u20ac6,000, and<\/p>\n<p>(b)but for this subsection the penalty would be reduced in accordance with subsection (7) or (8) of this section, subsection (7) or (8) of section 1077F of the Taxes Consolidation Act 1997, subsection (5)(b) or (5A)(b) of section 134A of the Stamp Duties Consolidation Act 1999 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be,<\/p>\n<p>then, notwithstanding subsection (2) or (4), as the case may be, that person shall not be liable to a penalty.<\/p>\n<p>(10)Where any person is liable to a penalty under subsection (2) so much of the difference specified in subsection (3) as is attributable to a technical adjustment or an innocent error shall not be liable to a penalty.<\/p>\n<p>(11)Where, for the purposes of this Act or of regulations, a person deliberately or carelessly produces, furnishes, gives, sends or otherwise makes use of, any incorrect invoice, registration number, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document or record, the person shall be liable to &#8211;<\/p>\n<p>(a)a penalty of \u20ac3,000 where that person has acted carelessly, or<\/p>\n<p>(b)a penalty of \u20ac5,000 where that person has acted deliberately.<\/p>\n<p>(12)Where any return, claim or declaration referred to in subsection (2) was furnished or made by a person, neither deliberately nor carelessly, and it comes to the person&#8217;s notice that it was incorrect, then, unless the error is remedied without unreasonable delay, the return, claim or declaration shall be treated for the purposes of this section as having been deliberately made or submitted by that person.<\/p>\n<p>(13)Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings or applications for the recovery of any penalty under this section shall not be out of time because they are commenced after the time allowed by section 113.<\/p>\n<p>(14)This section shall not apply to a person, being the second accountable person (within the meaning of section 108C), where &#8211;<\/p>\n<p>(a)that person is jointly and severally liable by virtue of section 108C, and<\/p>\n<p>(b)the penalty which would otherwise arise under this section only relates to the tax for which that person is jointly and severally liable by virtue of section 108C.<\/p>\n<p>(15)This section shall not apply to a person, being a tax representative appointed in accordance with section 109A, where &#8211;<\/p>\n<p>(a)that person is jointly and severally liable by virtue of section 109A, and<\/p>\n<p>(b)the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of that section.<\/p>\n<p>(16)This section shall not apply to a person, being an intermediary (within the meaning of section 91I), where &#8211;<\/p>\n<p>(a)that person is jointly and severally liable by virtue of section 91J(10), and<\/p>\n<p>(b)the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of section 91J(10).<\/p>\n<p>(17)A disclosure in relation to a person shall not be a qualifying disclosure where &#8211;<\/p>\n<p>(a)before the disclosure is made, a Revenue officer had started an inquiry or investigation into any matter contained in that disclosure and had contacted or notified that person, or a person representing that person, in this regard, or<\/p>\n<p>(b)matters contained in the disclosure are matters &#8211;<\/p>\n<p>(i)that have become known, or are about to become known, to the Revenue Commissioners through their own investigations or through an investigation conducted by a statutory body or agency,<\/p>\n<p>(ii)that are within the scope of an inquiry being carried out wholly or partly in public, or<\/p>\n<p>(iii)to which the person who made the disclosure is linked, or about to be linked, publicly.<\/p>\n<p>(18)For the purposes of this section, any return, claim or declaration submitted on behalf of a person shall be deemed to have been submitted by that person unless that person proves that it was submitted without that person&#8217;s consent or knowledge.<\/p>\n<p>(19)Where a person referred to in subsection (2) or (4), as the case may be, is a body of persons, the secretary shall be liable to a separate penalty of \u20ac1,500 or, in the case of deliberate behaviour, \u20ac3,000.<\/p>\n<p>(20)Where a person, in a case in which the person represents that he or she is a registered person or that goods imported by him or her were so imported for the purposes of a business carried on by him or her, improperly procures the importation of goods without payment of tax in circumstances in which tax is chargeable, then he or she shall be liable to a penalty of \u20ac4,000 and, in addition, he or she shall be liable to pay to the Revenue Commissioners the amount of any tax that should have been paid on the importation.<\/p>\n<p>(21)Where a person acquires goods without payment of value-added tax (as referred to in the VAT Directive) in another Member State as a result of the declaration of an incorrect registration number, the person shall be liable to a penalty of \u20ac4,000 and, in addition, he or she shall be liable to pay to the Revenue Commissioners an amount equal to the amount of tax which would have been chargeable on an intra-Community acquisition of those goods if that declaration had been the declaration of a correct registration number.<\/p>\n<p>(22)<\/p>\n<p>(a)Where, in pursuance of regulations made for the purposes of section 57(1), tax on the supply of any goods has been remitted or repaid and &#8211;<\/p>\n<p>(i)either &#8211;<\/p>\n<p>(I)those goods are found in the State after the date on which they were alleged to have been or were to be exported, or<\/p>\n<p>(II)any condition specified in the regulations or imposed by the Revenue Commissioners is not complied with,<\/p>\n<p>and<\/p>\n<p>(ii)the presence of the goods in the State after that date or the non-compliance with the condition has not been authorised for the purposes of this subsection by the Revenue Commissioners,<\/p>\n<p>then &#8211;<\/p>\n<p>(A)the goods shall be liable to forfeiture, and<\/p>\n<p>(B)subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly.<\/p>\n<p>(b)The Revenue Commissioners may, if they think fit, waive payment of the whole or part of the tax referred to in subclause (B) of paragraph (a).<\/p>\n<p>(23)<\/p>\n<p>(a)For the purposes of this section &#8216;the declaration of an incorrect registration number&#8217; means &#8211;<\/p>\n<p>(i)the declaration by a person of another person&#8217;s registration number,<\/p>\n<p>(ii)the declaration by a person of a number which is not an actual registration number which the person purports to be his or her registration number,<\/p>\n<p>(iii)the declaration by a person of a registration number which is cancelled,<\/p>\n<p>(iv)the declaration by a person of a registration number which was obtained from the Revenue Commissioners by supplying incorrect information, or<\/p>\n<p>(v)the declaration by a person of a registration number which was obtained from the Revenue Commissioners for the purposes of acquiring goods without payment of value-added tax (as referred to in the VAT Directive), and not for any bona fide business purpose.<\/p>\n<p>(b)Where goods &#8211;<\/p>\n<p>(i)were supplied at the rate of zero per cent subject to the condition that they were to be dispatched or transported outside the State in accordance with paragraph 1(1) or (2), 3(1) or 7(3) of Schedule 2 and the goods were not so dispatched or transported,<\/p>\n<p>(ii)were acquired without payment of value-added tax (as referred to in the VAT Directive) in another Member State as a result of the declaration of an incorrect registration number,<\/p>\n<p>(iii)were acquired in another Member State and those goods are new means of transport in respect of which the acquirer &#8211;<\/p>\n<p>(I)makes an intra-Community acquisition in the State,<\/p>\n<p>(II)is not entitled to a deduction under Chapter 1 of Part 8 in respect of the tax chargeable on that acquisition, and<\/p>\n<p>(III)fails to account for the tax due on that acquisition in accordance with Chapter 3 of Part 9,<\/p>\n<p>or<\/p>\n<p>(iv)are being supplied by an accountable person who has not complied with section 65(3),<\/p>\n<p>then those goods shall be liable to forfeiture.<\/p>\n<p>(c)Where an officer authorised by the Revenue Commissioners reasonably suspects that goods are liable to forfeiture in accordance with paragraph (b), then those goods may be detained by that officer until such examination, inquiries or investigations as may be deemed necessary by that officer, or by another authorised officer of the Revenue Commissioners, have been made for the purpose of determining to the satisfaction of either officer whether or not those goods were so supplied or acquired.<\/p>\n<p>(d)Where a determination referred to in paragraph (c) has been made in respect of any goods, or upon the expiry of a period of 2 months from the date on which the goods were detained under that paragraph, whichever is the earlier, those goods shall be seized as liable to forfeiture or released.<\/p>\n<p>(24)The provisions of the Customs Acts relating to forfeiture and condemnation of goods shall apply to goods liable to forfeiture under subsection (22) or (23) as if they had become liable to forfeiture under those Acts and all powers which may be exercised by an officer of customs under those Acts may be exercised by officers of the Revenue Commissioners authorised to exercise those powers for the purposes of those subsections and any provisions in relation to offences under those Acts shall apply, with any necessary modifications, in relation to those subsections.<\/p>\n<p>(25)Where an officer authorised by the Revenue Commissioners for the purposes of this subsection or a member of An Garda S\u00edoch\u00e1na has reasonable grounds for suspecting that a criminal offence has been committed under section 1078 of the Taxes Consolidation Act 1997 in relation to tax, by a person who is not established in the State, or whom that officer believes is likely to leave the State, that officer may arrest the person.<\/p>\n<p>117.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Penalty_for_assisting_in_making_incorrect_returns_etc\"><\/span>Penalty for assisting in making incorrect returns, etc.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Any person who assists in or induces the making or delivery, for the purposes of tax, of any return, invoice, claim, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration which he or she knows to be incorrect shall be liable to a penalty of \u20ac4,000.<\/p>\n<p>118. Mitigation and application of penalties.<br \/>\nRepealed from 18 December 2013<br \/>\nSection 1065 of the Taxes Consolidation Act 1997 shall apply to any penalty incurred under this Act.<\/p>\n<p>Chapter 4<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Appeals_and_regulations_ss_119-120\"><\/span>Appeals and regulations (ss. 119-120)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>119.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Appeals\"><\/span>Appeals.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)Any person aggrieved by a determination of the Revenue Commissioners in relation to &#8211;<\/p>\n<p>(a)the treatment of one or more persons as a single accountable person in accordance with section 15,<\/p>\n<p>(b)the treatment of a person who allows supplies to be made on land owned, occupied or controlled by that person, as jointly and severally liable with another person, in accordance with section 17 (1),<\/p>\n<p>(c)a determination under section 18(1) or 38,<\/p>\n<p>(d)the refusal of an application for authorisation to operate as a VAT refunding agent (within the meaning assigned by section 58(1)) or the cancellation of any such authorisation,<\/p>\n<p>(e)a liability to tax under section 69(1) or (2),<\/p>\n<p>(f)the refusal to approve (either wholly or partly) a refund application made under section 101,<\/p>\n<p>(g)a charge of tax in accordance with regulations, or<\/p>\n<p>(h)a claim for repayment of tax,<\/p>\n<p>against which an appeal to the Appeal Commissioners is not otherwise provided for under this Act may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that determination.<\/p>\n<p>(2)A person aggrieved by a decision of the Revenue Commissioners that the person is not an accountable person may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.<\/p>\n<p>(3)For the purpose of subsection (1)(f), a failure by the Revenue Commissioners to make a decision in respect of a refund application within the time limits set out in section 101(9) is to be treated as a decision to refuse the application.<\/p>\n<p>(4)[deleted]<\/p>\n<p>(5)[deleted]<\/p>\n<p>(6)[deleted]<\/p>\n<p>(7)[deleted]<\/p>\n<p>120.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Regulations\"><\/span>Regulations.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(1)The Revenue Commissioners shall make such regulations as seem to them to be necessary for the purpose of giving effect to this Act and of enabling them to discharge their functions thereunder and, without prejudice to the generality of the foregoing, the regulations may make provision in relation to all or any of the matters specified in subsections (2) to (15).<\/p>\n<p>(2)As regards Part 2, regulations may provide for the manner in which a person may elect to be an accountable person and any such election may be cancelled, the treatment of an accountable person as a person who is not an accountable person, and the adjustments (including a charge of tax) which may be made as a condition of any such cancellation or treatment.<\/p>\n<p>(3)As regards Part 3, regulations may provide for the treatment under section 27(1) of the use and services specified therein as services supplied by a person for consideration in the course of business.<\/p>\n<p>(4)As regards Part 4, regulations may provide for the circumstances in which a person may exercise an election referred to in section 35A.<\/p>\n<p>(5)As regards Part 5, regulations may provide for &#8211;<\/p>\n<p>(a)the adjustment of the liability of an accountable person who supplies goods or services and of the liability of an accountable person to whom goods or services are supplied where &#8211;<\/p>\n<p>(i)goods are returned,<\/p>\n<p>(ii)the consideration is reduced,<\/p>\n<p>(iii)a bad debt is incurred, or<\/p>\n<p>(iv)a discount is allowed,<\/p>\n<p>(b)the making of a determination under section 38,<\/p>\n<p>(c)the methods which may be used for the purposes of applying section 44.<\/p>\n<p>(6)As regards Part 6, regulations may provide for &#8211;<\/p>\n<p>(a)the manner in which any amount may be apportioned (including the methods of apportionment which may be applied for the purposes of section 47(1) and (2)),<\/p>\n<p>(b)the circumstances or conditions under which a supply may or may not be treated as an ancillary supply, a composite supply, an individual supply, a multiple supply or a principal supply,<\/p>\n<p>(c)a relatively small amount, or an element of a supply, which may be disregarded for the purposes of applying section 47.<\/p>\n<p>(d)[deleted]<\/p>\n<p>(7)As regards Part 7, regulations may &#8211;<\/p>\n<p>(a)provide for the repayment, in accordance with section 54(2), of tax chargeable on the importation of goods,<\/p>\n<p>(aa)as respects the accounting by an accountable person for tax by the means referred to in section 53A(1) &#8211;<\/p>\n<p>(i)specify requirements to be complied with by an accountable person, and<\/p>\n<p>(ii)impose conditions or restrictions that must be satisfied or observed in respect of all steps leading to the accounting for tax by the means so referred to (including conditions or restrictions the purpose of which is to secure that the necessary capacity and capability, on an on-going basis, exists on the part of the accountable person in order for him or her to account for tax by those means),<\/p>\n<p>and regulations under this paragraph may include provision for the furnishing to the Revenue Commissioners of documentation (including with respect to financial transactions entered into by the accountable person with other persons and accounts or facilities held by the accountable person with financial institutions) by the accountable person and provision the inclusion otherwise of which appears to the Revenue Commissioners to be requisite for the protection of the revenue,<\/p>\n<p>(ab)as respects an application by a person for authorisation in accordance with subsection (2) of section 56, specify the particulars to be included in the application form referred to in that subsection by the person making the application, including, without prejudice to the generality of the foregoing &#8211;<\/p>\n<p>(i)the following particulars:<\/p>\n<p>(I)confirmation that full and true records are being kept by the person in accordance with section 84;<\/p>\n<p>(II)confirmation that the person is complying with the provisions of &#8211;<\/p>\n<p>(A)this Act,<\/p>\n<p>(B)the Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997),<\/p>\n<p>(C)the Capital Gains Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997),<\/p>\n<p>(D)the statutes relating to the duties of excise and to the management of those duties,<\/p>\n<p>(E)the Customs Act 2015, and<\/p>\n<p>(F)any instrument made under any of the enactments referred to in subclauses (A) to (E);<\/p>\n<p>(III)a declaration that the person has not been convicted of any offence under any of the enactments or instruments referred to in clause (II),<\/p>\n<p>and<\/p>\n<p>(ii)the form and manner in which the particulars shall be provided, by the person, in the application form,<\/p>\n<p>(b)provide for the enabling of goods imported by registered persons or by such classes of registered persons as may be specified in the regulations for the purposes of a business carried on by them to be delivered or removed, subject to such conditions or restrictions as may be specified in the regulations or as the Revenue Commissioners may impose, without payment of the tax chargeable on the importation, and<\/p>\n<p>(c)provide for the tax to be accounted for by the persons or classes of persons referred to in paragraph (b) in the return, made by them under section 76 or 77, in respect of the taxable period during which the goods are so delivered or removed.<\/p>\n<p>(8)As regards Part 8, regulations may provide for &#8211;<\/p>\n<p>(a)the deduction of tax chargeable in respect of intra-Community acquisitions,<\/p>\n<p>(b)the manner in which the deduction entitlement referred to in section 59(2)(d) may be calculated,<\/p>\n<p>(c)the manner in which residual tax referred to in section 59(2)(l) may be calculated and deducted,<\/p>\n<p>(d)the operation of the capital goods scheme and in particular the duration of a subsequent interval where the accounting year of a capital goods owner changes,<\/p>\n<p>(e)the adjustments to be made by an accountable person of any apportionment referred to in paragraph (g) or deduction under Chapter 1 of Part 8 previously made, being adjustments by reference to changes, occurring not later than 5 years from the end of the taxable period to which the original apportionment or deduction relates &#8211;<\/p>\n<p>(i)in any of the matters by reference to which the apportionment or deduction was made or allowed, and<\/p>\n<p>(ii)the determination of the taxable period in and from which, or in which, any such adjustment is to take effect,<\/p>\n<p>(f)the relief (if any) to be given to an accountable person in respect of tax borne or paid by that person on stock-in-trade held by that person immediately before the commencement of the first taxable period for which that person is deemed to become an accountable person,<\/p>\n<p>(g)any of the following:<\/p>\n<p>(i)the apportionment between the tax which may be deducted under Chapter 1 of Part 8 and tax which may not be deducted under that Chapter;<\/p>\n<p>(ii)the review, by reference to the circumstances obtaining in any period not exceeding one year, of any such apportionment previously made;<\/p>\n<p>(iii)the charge or repayment of tax consequent on any such review;<\/p>\n<p>(iv)the furnishing of particulars by an accountable person to the Revenue Commissioners for the purpose of any such review;<\/p>\n<p>(h)in relation to section 62A &#8211;<\/p>\n<p>(i)the manner in which an adjustment is calculated, and<\/p>\n<p>(ii)the circumstances in which an adjustment may not be required.<\/p>\n<p>(9)As regards Part 9, regulations may provide for &#8211;<\/p>\n<p>(a)the particulars required for registration and the manner in which registration may be effected and cancelled,<\/p>\n<p>(b)the following:<\/p>\n<p>(i)the form of invoice, credit note, debit note and settlement voucher (including electronic form) required to be used for the purposes of this Act;<\/p>\n<p>(ii)the particulars required to be inserted in such documents or electronically recorded;<\/p>\n<p>(iii)the period within which such documents or electronic data are required to be issued or transmitted;<\/p>\n<p>(iv)such other conditions in relation to the issue or receipt, in any form, of an invoice, credit note, debit note and settlement voucher as may be imposed by the Revenue Commissioners; and<\/p>\n<p>(v)the conditions to which the evidence of the business controls used to comply with paragraph (a) of section 66(2A) shall be subject as referred to in paragraph (b) of that provision,<\/p>\n<p>(c)the furnishing of returns and the particulars to be shown thereon,<\/p>\n<p>(d)the time and manner in which tax shall be payable in respect of the goods referred to in section 79(2) and (3),<\/p>\n<p>(e)the determination, under section 80, of a person&#8217;s tax liability for any period by reference to moneys received and the adjustments (including a charge of tax) which may be made when a person becomes entitled to determine his or her tax liability in such manner or, having been so entitled, ceases to be so entitled, or ceases to be an accountable person,<\/p>\n<p>(f)the following:<\/p>\n<p>(i)the form of statement required to be furnished in accordance with section 82;<\/p>\n<p>(ii)the particulars to be specified in such statement; and<\/p>\n<p>(iii)the amount or amounts to be applied for the purposes of section 82(3),<\/p>\n<p>(g)the keeping by accountable persons of records and the retention of such records and supporting documents or other recorded data,<\/p>\n<p>(h)the keeping by persons trading in investment gold (within the meaning of section 90) of records and the retention of such records and supporting documents or other recorded data.<\/p>\n<p>(10)As regards Part 10, regulations may provide for &#8211;<\/p>\n<p>(a)the conditions for a taxable dealer to opt to apply the margin scheme to certain supplies in accordance with section 87(4),<\/p>\n<p>(b)the determination of the aggregate margin in accordance with section 87(8),<\/p>\n<p>(c)the manner in which the travel agent&#8217;s margin scheme referred to in section 88 shall operate,<\/p>\n<p>(d)the form of the invoice or other document that shall be issued in accordance with section 89(4),<\/p>\n<p>(e)the conditions under which a person may waive his or her right to exemption from tax on the supply of investment gold (within the meaning of section 90),<\/p>\n<p>(f)the conditions under which an intermediary (within the meaning of section 90) may waive his or her right to exemption from tax on that person&#8217;s supply of services,<\/p>\n<p>(g)the conditions under which a person may claim a refund of tax in accordance with section 90(6)(b), (7)(b) and (8)(b), and the manner in which such refund may be claimed,<\/p>\n<p>(h)the manner in which the electronic services scheme referred to in section 91 shall operate,<\/p>\n<p>(i)the manner in which the non-Union scheme or Union scheme (both within the meaning of section 91A) shall operate,<\/p>\n<p>(j)the manner in which the import scheme (within the meaning of section 91A) shall operate,<\/p>\n<p>(k)the manner in which the special arrangements for value-added tax on import (within the meaning of section 91H) shall operate,<\/p>\n<p>(l)the accounting for tax due and payable pursuant to section 92A in relation to the deposit return scheme (within the meaning of section 92A), including the method for calculating that tax.<\/p>\n<p>(11)As regards Part 11, regulations may provide for &#8211;<\/p>\n<p>(a)the following:<\/p>\n<p>(i)the manner in which exemption in respect of certain services may be waived under section 7 of the repealed enactment and any such waiver may be cancelled under section 96(3); and<\/p>\n<p>(ii)the adjustments (including a charge of tax) which may be made as a condition of any such cancellation,<\/p>\n<p>(b)the valuation of interests in or over immovable goods,<\/p>\n<p>(c)the specification of the circumstances or conditions under which development work on immovable goods is not treated as being on behalf of, or to the benefit of, a person.<\/p>\n<p>(12)As regards Part 12, regulations may provide for &#8211;<\/p>\n<p>(a)the refund of tax in excess of the amount required by law to be borne, or paid, to the Revenue Commissioners,<\/p>\n<p>(b)the manner in which residual tax referred to in section 104(1) may be calculated and repaid,<\/p>\n<p>(c)the conditions governing a person&#8217;s entitlement to interest in accordance with section 105.<\/p>\n<p>(13)As regards this Part, regulations may provide for &#8211;<\/p>\n<p>(a)the estimation of tax due for a taxable or other period,<\/p>\n<p>(b)the nomination by the Revenue Commissioners of officers to perform any acts and discharge any functions authorised by this Act to be performed or discharged by the Revenue Commissioners,<\/p>\n<p>(c)the manner in which tax is to be recovered in cases of default of payment,<\/p>\n<p>(d)disclosure to the Revenue Commissioners of such information as they may require for the ascertainment of liability to tax,<\/p>\n<p>(e)the remission at the discretion of the Revenue Commissioners of small amounts of tax and interest,<\/p>\n<p>(f)matters consequential on the death of a registered person or on his or her becoming subject to any incapacity, including the treatment of a person of such class or classes as may be specified in the regulations as a person carrying on the business of the deceased or incapacitated person,<\/p>\n<p>(g)the service of notices.<\/p>\n<p>(13A)As regards paragraph 4(3) of Schedule 1, regulations may &#8211;<\/p>\n<p>(a)provide for the conditions under which training or retraining services may or may not be treated as vocational training or retraining services,<\/p>\n<p>(b)specify the bodies which provide Exchequer funding to providers for the purposes of providing education or vocational training or retraining,<\/p>\n<p>(c)provide for the conditions under which education provided to children or young people which, if provided by a recognised school within the meaning of section 10 of the Education Act 1998, would be the curriculum determined by the Minister for Education and Skills in accordance with that Act.<\/p>\n<p>(14)As regards Schedule 2, regulations may provide for &#8211;<\/p>\n<p>(a)the conditions under which paragraph 1(1) of that Schedule is applicable to a supply of goods,<\/p>\n<p>(b)the importation of goods consigned to another Member State in accordance with paragraph 2(1) of that Schedule,<\/p>\n<p>(c)the supply of goods in accordance with paragraph 3(1) or 7(3) of that Schedule,<\/p>\n<p>(d)the determination of average build for the purposes of paragraph 10(1) of that Schedule,<\/p>\n<p>(e)the determination of average foot size for the purposes of paragraph 10(2) of that Schedule.<\/p>\n<p>(15)As regards Schedule 3 or 5, regulations may provide for &#8211;<\/p>\n<p>(a)the circumstances, terms and conditions under which (for the purposes of paragraph 11 of Schedule 3) &#8211;<\/p>\n<p>(i)a letting of immovable goods constitutes a letting in the guest sector or holiday sector, or<\/p>\n<p>(ii)accommodation constitutes guest accommodation or holiday accommodation,<\/p>\n<p>(b)the particulars to be furnished in relation to antiques as specified in paragraph 24 of Schedule 3 or paragraph 3 of Schedule 5.<\/p>\n<p>(16)Regulations under this section may make different provisions in relation to different cases and may in particular provide for differentiation between different classes of persons affected by this Act and for the adoption of different procedures for any such different classes.<\/p>\n<p>(17)Regulations under this section &#8211;<\/p>\n<p>(a)for the purposes of section 53(3), 57 or 104(4) or (5),<\/p>\n<p>(b)for the purposes of subsection (7)(aa), (b) and (c), or<\/p>\n<p>(d)in relation to the matters specified in &#8211;<\/p>\n<p>(i)subsection (14)(d) or (e), or<\/p>\n<p>(ii)subsection (15)(a),<\/p>\n<p>shall not be made without the consent of the Minister.<\/p>\n<p>(18)Regulations under this Act may contain such incidental, supplementary and consequential provisions as appear to the Revenue Commissioners to be necessary for the purposes of giving full effect to &#8211;<\/p>\n<p>(a)[deleted]<\/p>\n<p>(b)Council Directive No. 86\/560\/EEC of 17 November 1986,<\/p>\n<p>(c)the VAT Directive, and<\/p>\n<p>(d)Council Directive No. 2008\/9\/EC of 12 February 2008.<\/p>\n<p>(19)Every regulation made under this section shall be laid before D\u00e1il \u00c9ireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by D\u00e1il \u00c9ireann within the next 21 days on which D\u00e1il \u00c9ireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.<\/p>\n<p>&nbsp;<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-34420\" data-postid=\"34420\" class=\"themify_builder_content themify_builder_content-34420 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>VALUE-ADDED TAX CONSOLIDATION ACT Part 12 Refunds and Repayments of Tax (ss. 99-105) 99. General provisions on refund of tax. (1)Subject to subsections (2) and (3), where in relation to a return lodged under Chapter 3 of Part 9 or a claim made in accordance with regulations, it is shown to the satisfaction of the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[388],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/34420"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=34420"}],"version-history":[{"count":4,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/34420\/revisions"}],"predecessor-version":[{"id":34424,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/34420\/revisions\/34424"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=34420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=34420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=34420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}