A non-resident with no income in the State is not a chargeable person. IT922002
Non-proprietary directors whose benefits in kind exceed their allowances or who do not provide reasonable estimates of their benefits etc. to the Inspector are regarded as chargeable persons. IT933501
Section 957 Taxes Consolidation Act, 1997 requires that a chargeable person must submit a return and pay the tax in accordance with the return before he/she can appeal against the assessment. The obligation applies only to chargeable persons. Where the taxpayer is potentially chargeable (e.g. is not the non-assessable spouse) and where Revenue assess the taxpayer, s/he thereupon becomes a chargeable person, pending the discharge of the assessment. A return must be submitted and the tax due per that return must be paid before the taxpayer can appeal against the assessment. IT972006