Revenue Note for Guidance

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Revenue Note for Guidance

CHAPTER 1B

Collection of tax, etc.

Overview

This Chapter contains provisions relating to the collection of tax, the issue of demands, the method of payment of tax and miscellaneous provisions such as provisions relating to the duty imposed on a taxpayer to identify the liability against which a payment is to be set and provisions relating to offset of a repayment against a tax liability.

960C Tax to be due and payable to Revenue Commissioners

Tax due and payable under the Acts shall be due and payable to the Revenue Commissioners.

Relevant Date: Finance Act 2019