917H Approved transmissions

Summary

This section ensures that an electronic return is made in the manner approved by Revenue.

Details

Approved transmissions

(1) The electronic transmission of information to be included as part of a return is not an approved transmission unless it complies with Revenue requirements.

Obligations

(2) The Revenue Commissioners are obliged to publish and make known to everyone who has access to the ROS system the requirements—

• applicable to the manner in which tax return information is to be transmitted electronically, and
• governing the use of a person’s electronic identifier.

The obligation on Revenue to make such requirements known are met by ensuring that these requirements are specifically brought to the user’s attention during the application process. The published requirements are also permanently available for access on the system.

Terms and Conditions

(3) This sets out the type of requirements which the Revenue Commissioners may set. These include requirements —

• as to the type of software which should be used in accessing the system,
• the actual terms and conditions of using the system, and
• the terms and conditions governing the use of the person’s electronic identifier.

(4) For the purposes of determining terms and conditions for the use of a person’s electronic identifier, the Revenue Commissioners may determine different terms and conditions in relation to different returns or categories of a return, different categories of persons and different returns or categories of a return made by different categories of persons.

Relevant Date: Finance Act 2019