1052 Penalties for failure to make certain returns, etc

Summary

This section provides for a penalty of €3,000 for failure to make certain returns, etc. which have been requested by notice. This penalty may be increased to €4,000 where the failure continues after the end of the tax year in which the notice was served.

Details

(1)(a) Any person who has been required, by notice or precept under or in compliance with any of the provisions listed in Schedule 29, column 1 or 2, to deliver a return, statement, declaration, list or other document, to give any particulars, to produce any document or to make anything available for inspection and who fails to comply with the notice or precept is liable to a penalty of €3,000.

(1)(aa) Any person who has delivered a tax return without including in it additional information in relation to certain specified reliefs, which the form indicates are to be supplied, is liable to a similar penalty. This penalty will not apply, however, unless it can be shown that after the delivery of the return it had been brought to the person’s attention or that it came to the person’s notice that the details required had not been included on the form and the person does not rectify matters within a reasonable time.

(1)(b) Any person who fails to do any act, to furnish any particulars or to deliver any account in compliance with any of the provisions listed in Schedule 29, column 3 is also liable to a penalty of €3,000

(2) The penalty of €3,000 is replaced —

• by a penalty of €4,000, where the notice received by the person is under or in compliance with the provisions listed in Schedule 29, column 1, and the failure to comply with the notice continues after the end of the tax year following the tax year in which the notice was given, or
• by the increased penalties which apply where the person concerned is a “body of persons” – see section 1054.

(3) The penalty of €3,000 or €4,000 —

• is to be reduced so as not to exceed €5 for any one offence, where a person proceeded against for not complying with section 877(5) (returns by persons chargeable) proves that he/she is not chargeable to income tax, and
• are not to be imposed on an employer who omits the name or place of residence of any employee who is not employed elsewhere from a return made under section 897(5) (return of employees’ emoluments), where that employee is exempt from income tax.

(4)(a), (b) & (d) In proceedings to collect a penalty under this section, section 1053 (which is concerned with penalties for fraudulently or negligently making incorrect returns prior to the date of passing of the Finance (No. 2) Act 2008 (24 December 2008)) or section 1077E (which provides penalties for deliberately or carelessly submitting incorrect returns after the passing of the Finance (No. 2) Act 2008) a certificate signed by an officer of the Revenue Commissioners certifying that —

• a notice or precept issued to a defendant,
• a notice or precept has not been complied with during a stated period by a defendant,
• according to the relevant records a defendant has failed to do a particular act, provide requested information or deliver a stated account in accordance with any of the provisions listed in Schedule 29, column 3,

is to be evidence of the issue, non-compliance or failure to act, respectively, until the contrary is proved.

(4)(c) In the case of proceedings relating to a return referred to in section 879 (returns of income) or section 880 (partnership returns), a certificate signed by an inspector certifying that according to the relevant records a stated return was not received during a stated period is to be evidence, until the contrary is proved, that the defendant did not make the return during that period.

(4)(e) Any such certificates purporting to be signed by an officer of the Revenue Commissioners or, as the case may be, an inspector may be tendered in evidence without proof and is deemed, until the contrary is proved, to have been signed by such officer or inspector.

Relevant Date: Finance Act 2019