Revenue Note for Guidance

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Revenue Note for Guidance

Section 8B Penalties: failure to deliver returns

This section provides for a penalty of €3,000 where an accountable person fails to cause an electronic or paper return relating on an instrument, to be filed before the time specified in section 2(3) i.e. before the expiration of 30 days after the first execution of the instrument

Relevant Date: Finance Act 2014