Taxes Consolidation Act, 1997 (Number 39 of 1997)
[1]>
530K Return by principal.
(1) On or before the due date relating to a return period, a principal shall make a return to the Collector-General of all relevant payments made by him or her during that return period and shall specify on that return the amount of his or her tax liability under this Chapter.
[2]>
(2) (a) For the purposes of subsection (1), where the Revenue Commissioners issue, under section 530D(3), a deduction summary to a principal for a return period, the details on that summary shall, for all the purposes of the Tax Acts, be deemed to be a return made by the principal to the Collector-General of all relevant payments made by the principal during that return period and the amount of tax specified on that summary shall be deemed to be the amount specified by the principal of his or her tax liability under this Chapter.
(b) Paragraph (a) does not apply where the principal amends the details on the deduction summary in accordance with regulations made under this section and submits a return under subsection (1) in accordance with those amended details.
<[2]
[2]>
(2) (a) For the purposes of subsection (1), where the Revenue Commissioners issue, under section 530D(3), a deduction summary to a principal for a return period, the details on that summary shall, for the purposes of the Tax Acts, be deemed to be a return made by the principal to the Collector-General in respect of the return period and the amount of tax specified on that summary shall be deemed to be the amount specified by the principal of his or her tax liability under this Chapter in respect of that return period.
(b) Paragraph (a) does not apply where a principal is required to amend the details on a deduction summary in accordance with regulations made under this section and to submit a return under subsection (1) in accordance with those amended details, and so submits the required return.
<[2]
(3) Without prejudice to section 530F, the amount of tax specified in a return made or deemed to have been made under this section shall be due and payable by the principal concerned to the Revenue Commissioners.
(4) A return required under this section, including a return to which section 530M applies, shall be made by electronic means and the relevant provisions of Chapter 6 of Part 38 shall apply.
[3]>
(5) The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may provide for—
(a) the type of electronic means by which principals shall communicate with the Revenue Commissioners,
(b) the format of such communication,
(c) the circumstances in which and the means by which a principal may accept or reject data contained in the deduction summary for the purposes of submitting the return required by this section,
(d) the circumstances in which and the means by which a transaction may be carried forward into a deduction summary of the subsequent return period,
(e) the obligations of a principal in relation to a payment notified to the Revenue Commissioners under section 530C which the principal no longer intends to make,
(f) the circumstances in which and the means by which a principal is required to add transactions to the return, which are not reflected on the deduction summary, and
(g) any other related matters.
<[3]
[3]>
(5) The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may provide for—
(a) the manner by which principals shall communicate electronically with the Revenue Commissioners,
(b) the particulars to be included in the return required under this section,
(c) the obligations on, and the actions to be taken by, a principal to ensure that any relevant payment made by a principal relating to a return period and the tax liability related to that payment are accurately reflected on the return required under this section,
(d) notification to a subcontractor in relation to actions taken by a principal as referred to in paragraph (c), and
(e) any other related matters.
<[3]
<[1]