Taxes Consolidation Act, 1997 (Number 39 of 1997)
997Supplementary provisions (Chapter 4).
[ITA67 s133; FA74 s11 and Sch1 PtII; FA93 s2(2) and Sch1 PtI par2]
(1) No assessment under Schedule E for any year of assessment need be made in respect of emoluments to which this Chapter applies except where—
(a) the person assessable, by notice in writing given to the inspector [3]>within 5 years from the end of the year of assessment<[3], requires an assessment to be made,
(b) the emoluments paid in the year of assessment are not the same in amount as the emoluments which are to be treated as the emoluments for that year, or
(c) there is reason to suppose that the emoluments would, if assessed, be taken into account in computing the total income of a person who is liable to tax at the higher rate or would be so liable if an assessment were made in respect of the emoluments;
but where any such assessment is made credit shall be given for the amount of any tax deducted [1]>or estimated to be deductible<[1]from the emoluments [5]>against the amount of tax chargeable in the assessment on the person assessed<[5].
[2]>
(1A) [6]>Notwithstanding subsection (1)<[6][6]>Subject to sections 959AB and 959AD<[6], an assessment under Schedule E in respect of emoluments to which this Chapter applies shall not be made for any year of assessment—
(a) where paragraph (a) of [7]>that subsection<[7][7]>subsection (1)<[7] applies, unless the person assessable has requested the assessment—
(i) in the case of any year of assessment prior to the year of assessment 2003, within 5 years, and
(ii) in the case of the year of assessment 2003 or any subsequent year of assessment, within 4 years,
from the end of the year of assessment concerned, and
(b) where paragraph (b) or (c) of [8]>that subsection<[8][8]>subsection (1)<[8] applies, at any time later than 4 years from the end of the year of assessment concerned.
<[2]
(2) Where an employer pays to the Revenue Commissioners any amount of tax which, pursuant to this Chapter and any regulations under this Chapter, the employer has deducted from emoluments, the employer shall be acquitted and discharged of the sum represented by the payment as if the employer had actually paid that sum to the employee.
[4]>
(3) Where the inspector, in accordance with the provisions of [11]>Regulation 37 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)<[11][11]>Regulation 28 of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)<[11] sends a statement of liability to an employee, that statement shall, if the inspector so directs and gives notice accordingly in or with the statement sent to the employee, be treated in all respects as if it were an assessment raised on the employee, and all the provisions of the Income Tax Acts relating to [9]>appeals against assessments and<[9] the collection and recovery of tax charged in an assessment shall accordingly apply to the statement.
<[4]
[10]>
(4) An employee aggrieved by a statement of liability sent to him or her under subsection (3) may appeal the statement to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the statement.
<[10]
[5]
Inserted by FA13 sched1(part2)(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.
[6]
Substituted by FA13 sched1(part2)(i). 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.