Revenue Note for Guidance
This section provides for penalties for failure to comply with the regulations governing the operation of the PAYE system.
(1)(a) to (d) Where a person fails to comply with the following requirements:-
the person is liable to a penalty of €4,000.
(2) Where the person who fails to comply with subsection (1) is a body of persons, the secretary of that body is liable to a separate penalty of €3,000.
(4) In proceedings for the recovery of a penalty, a certificate signed by an officer of the Revenue Commissioners stating that, on the basis of inspection of the relevant records of the Revenue Commissioners —
is evidence of those facts until the contrary is proved. Any such certificate may be tendered in evidence without proof and is deemed to have been signed by the officer of the Revenue Commissioners until the contrary is proved.
Relevant Date: Finance Act 2019