Revenue Note for Guidance
This section contains miscellaneous rules relating to the giving of notice and provides that the Collector-General may publish an address to which tax returns are to be sent.
This section clarifies the relationship between various sections dealing with returns. In essence, nothing elsewhere in the Acts precludes a chargeable person from filing a tax return as required under this Chapter.
The Collector General may publish, in Iris Oifigiúil, the address to which returns may be sent.
Relevant Date: Finance Act 2019