Taxes Consolidation Act, 1997 (Number 39 of 1997)
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959E Notice of assessment by Revenue officer.
(1) Where a Revenue assessment is made or a self assessment is made by a Revenue officer in relation to a chargeable person under section 959U, a Revenue officer shall give notice to the person assessed of the assessment made.
(2) Notice of an assessment, which is given by a Revenue officer, may be given in writing or by electronic means.
(3) Where a return is prepared and delivered in accordance with section 959L by another person acting under a chargeable person’s authority, a copy of the notice of assessment shall be given to that other person.
(4) Subject to subsection (5) and section 959AC, a notice of assessment given by a Revenue officer to a person for a chargeable period shall include details of—
(a) the amount of the income, profits or gains or, as the case may be, chargeable gains arising to the person for the period,
(b) the amount of tax chargeable on the person for the period,
(c) the amount of tax payable by the person for the period,
(d) the balance of tax, taking account of any amount of tax paid directly by the person to the Collector-General for the period, which under the Acts—
(i) is due and payable by the person to the Revenue Commissioners for the period, or
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(ii) is repayable by the Revenue Commissioners to the person for the period,
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(ii) is overpaid by the person for the period and which, subject to the Acts, is available for offset or repayment by the Revenue Commissioners,
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(e) the amount of any surcharge which, under section 1084, is required to be included in the assessment,
(f) the name of the Revenue officer who is giving the notice and the address of the Revenue office at which that officer is based, and
(g) the time allowed for giving notice of appeal against the assessment to which the notice relates.
(5) (a) Where an assessment relates to tax chargeable under more than one of the Acts, the notice of assessment shall identify the amount of tax chargeable under each of the Acts.
(b) Where by virtue of an enactment other than the Acts, an amount due under that enactment is to be assessed and charged as if it were an amount of income tax, the notice of assessment shall identify the amount so chargeable by virtue of that enactment.
(6) A notice of assessment may include details of one or more of the following for the chargeable period involved:
(a) the Case or Schedule under which an amount of income, profits or gains has been charged in the assessment;
(b) the provision of the Act by virtue of which an amount of income, profits or gains or, as the case may be, chargeable gains has been charged in the assessment;
(c) the amount [3]>of any<[3][3]>of each<[3] allowance, deduction, relief or tax credit to which the person assessed is entitled for the period;
(d) the calculation of the amount of tax chargeable on the person for the period;
(e) the calculation of the amount of tax payable by the person for the period;
(f) the calculation of the balance of tax payable by, or repayable to, the person for the period.
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Substituted by FA13 sched1(part1)(g). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.
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Substituted by FA13 sched1(part1)(h). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.