Taxes Consolidation Act, 1997 (Number 39 of 1997)
987Penalties for breach of regulations.
[ITA67 s128(1), (1A), (2) and (4); FA72 s2(2); FA73 s43; FA76 s1; FA81 s4; FA82 s60; FA92 s234 and s248]
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(1) Where any person does not comply with any provision of regulations under this Chapter requiring that person to send any return, statement, notification or certificate or to remit income tax to the Collector-General or fails to make any deduction or repayment in accordance with any regulation made pursuant to section 986(1)(g), that person shall be liable to a penalty of £1,200.
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(1) Where any person does not comply with any provision of regulations under this Chapter requiring that person to send any return, statement, notification or certificate, other than the end of year return required under [8]>Regulation 35 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960)<[8][8]>Regulation 31 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)<[8], or to remit income tax to the Collector-General or fails to make any deduction or repayment in accordance with any regulation made pursuant to section 986(1)(g), that person shall be liable to a penalty of [4]>£1,200<[4][4]>€1,520<[4].
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(1) Where any person fails—
(a) to comply with any provision of regulations under this Chapter requiring that person to send any return, statement, notification or certificate, other than the end of year return required under Regulation 31 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001),
(b) to remit income tax to the Collector-General, or
(c) to make any deduction or repayment in accordance with any regulation made pursuant to section 986(1)(g),
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(d) to register with the Revenue Commissioners in accordance with Regulation 7 of the Income Tax (Employment) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001), or
(e) to keep and maintain a register of employees in accordance with Regulation 8 of the Income Tax (Employment) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001),
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then that person shall be liable to a penalty of €4,000.
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(1) Where a person fails——
(a)to comply with a provision of this Chapter or regulations made under this Chapter requiring that person to send a return, statement, notification or certificate,
(b)to remit income tax to the Collector-General,
(c)to make a deduction or repayment in accordance with regulations made under section 986, or
(d)to keep and maintain a register of employees in accordance with section 988A,
that person shall be liable to a penalty of €€4,000.
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(1A) Where any person fails to send an end of year return to the Collector-General in accordance with [8]>Regulation 35 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960)<[8][8]>Regulation 31 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)<[8], that person shall be liable to a penalty of [5]>£500<[5][11]>[5]>€630<[5]<[11][11]>€1,000<[11] for each month or part of a month during which the said return remains outstanding, subject to a maximum penalty of [6]>£2,000<[6][12]>[6]>€2,535<[6]<[12][12]>€4,000<[12].
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(2) Where the person mentioned in [3]>subsection (1)<[3][3]>subsection (1) [18]>or (1A)<[18]<[3] is a body of persons, the secretary of the body shall be liable to a separate penalty of [7]>£750<[7][13]>[7]>€950<[7]<[13][13]>€3,000<[13].
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(3) 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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(4) In proceedings for recovery of a penalty under this section—
(a) 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—
(i) a stated return, statement, notification or certificate was not received from the defendant,
(ii) stated wages sheets or other records or documents were not produced by the defendant,
(iii) the defendant did not remit stated tax to the Collector-General, or
(iv) the defendant did not make a stated deduction or repayment of tax,
shall be evidence until the contrary is proved that the defendant did not during that period send that return, statement, notification or certificate or did not produce those wages sheets or other records or documents or did not remit that tax to the Collector-General or did not make that deduction or repayment of tax;
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(b) 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 a stated return or other document was duly sent to the defendant on a stated day shall be evidence until the contrary is proved that that person received that return or other document in the ordinary course;
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(c) 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 the defendant was an employer or a person whose name and address were registered in the register kept and maintained under [9]>regulation 8(4) of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960)<[9][20]>[9]>Regulation 7(4) of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)<[9]<[20][20]>section 988<[20], shall be evidence until the contrary is proved that the defendant was during that period an employer or, as the case may be, a person whose name and address were so registered;
(d) a certificate certifying as provided for in paragraph (a), (b) or (c) 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 FA02 sched6(3)(p)(i). Shall be deemed to have come into force and take effect as on and from 1 January 2002.
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Substituted by FA02 sched6(3)(p)(ii). Shall be deemed to have come into force and take effect as on and from 1 January 2002.
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Substituted by F(No.2)A08 sched5(part2)(1)(y)(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)(y)(ii)(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)(y)(ii)(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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Substituted by F(No.2)A08 sched5(part2)(1)(y)(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.
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Deleted by F(No.2)A08 sched5(part2)(1)(y)(iv). 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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Inserted by FA12 s15(c). Deemed to have come into force and takes effect on and from 1 January 2012.
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Substituted by FA17 sched1(4)(g)(i). Applies for the income tax month commencing 1 January 2019 and each subsequent income tax month in respect of emoluments paid on or after 1 January 2019.
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Deleted by FA17 sched1(4)(g)(ii). Applies for the income tax month commencing 1 January 2019 and each subsequent income tax month in respect of emoluments paid on or after 1 January 2019.
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Deleted by FA17 sched1(4)(g)(iii). Applies for the income tax month commencing 1 January 2019 and each subsequent income tax month in respect of emoluments paid on or after 1 January 2019.
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Deleted by FA17 sched1(4)(g)(iv)(I). Applies for the income tax month commencing 1 January 2019 and each subsequent income tax month in respect of emoluments paid on or after 1 January 2019.