Taxes Consolidation Act, 1997 (Number 39 of 1997)
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898Q Miscellaneous and supplemental.
(1) Where a person is required under this Chapter or under regulations made under this Chapter to—
(a) deliver a return,
(b) give or furnish a certificate,
(c) make a declaration or election,
(d) make an application,
the return, certificate, declaration, election or application is to be made, given or furnished in such form as the Revenue Commissioners may require.
(2) The Revenue Commissioners may nominate any Revenue officer to perform any acts and discharge any functions authorised by this Chapter or by regulations made under this Chapter to be performed or discharged by the Revenue Commissioners apart from the making of regulations under this Chapter.
(3) Every regulation made under this Chapter shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done under the regulation.
(4) Regulations made by the Revenue Commissioners under this Chapter may contain such supplemental and incidental matters as appear to the Revenue Commissioners to be necessary—
(a) to enable persons to fulfil their obligations under this Chapter, or
(b) for the general administration of this Chapter.
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(5) (a) Where any person does not comply with any provision of regulations under this Chapter requiring that person to send any information, document or certificate to the Revenue Commissioners, that person shall be liable to a penalty of [3]>€1,520<[3][3]>€3,000<[3].
(b) Where the person mentioned in paragraph (a) is a body of persons, the secretary of the body shall be liable to a separate penalty of [4]>€950<[4][4]>€3,000<[4].
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(c) All penalties for failure to comply with any provision of regulations under this Chapter may, without prejudice to any other method of the recovery, be proceeded for and recovered summarily in the like manner as in summary proceedings for the recovery of any fine or penalty under any Act relating to the excise.
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(d) In proceedings for recovery of a penalty under this section—
(i) a certificate signed by an officer of the Revenue Commissioners which certifies that he or she has inspected the relevant records of the Revenue Commissioners and that it appears from them that during a stated period any information, document or certificate referred to in paragraph (a) was not received from the defendant shall be evidence until the contrary is proved that the defendant did not during that period send that information, document or certificate to the Revenue Commissioners,
(ii) a certificate certifying as provided for in subparagraph (i) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.
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Substituted by F(No.2)A08 sched5(part2)(1)(o)(i). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.
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Substituted by F(No.2)A08 sched5(part2)(1)(o)(ii). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.
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Deleted by F(No.2)A08 sched5(part2)(1)(o)(iii). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.