Section 133 Application of certain provisions relating to penalties under Taxes Consolidation Act, 1997

This section extends to stamp duty the provisions of a number of sections of the Taxes Consolidation Act, 1997. All of the provisions in question relate to penalty proceedings. The incorporation of these provisions into stamp duty law enables the Revenue Commissioners to use these provisions for infringements of the stamp duty code on the same basis as they are used for infringements of the income tax code.

The provisions which are incorporated into the stamp duty code are:

• section 987(4) which provides that certain statements, signed by an officer of the Revenue Commissioners may be tendered in evidence in Court proceedings;
• section 1061 which provides that an authorised officer of the Revenue Commissioners may sue in a court of competent jurisdiction for recovery of a penalty;
• section 1062 which provides that where a penalty cannot be calculated because the tax on which it is based has not been finally ascertained proceedings may be initiated and adjourned until the amount of tax outstanding has been ascertained;
• section 1063 which provides that proceedings for the recovery of any fine or penalty may be begun at any time within 6 years of the date on which the fine or penalty was incurred;
• section 1064 which provides for the institution of proceedings in certain circumstances within 10 years of the date of the committing of an offence or incurring of a penalty;
• section 1065 which provides that the Revenue Commissioners may, at their discretion, mitigate any fine or penalty, either before or after judgement or stay any proceedings for the recovery of a fine or penalty. The Minister for Finance is also empowered to mitigate any fine or penalty, either before or after judgement;
• section 1066 which provides that any person who gives false evidence on oath or in any written statement, will be regarded as having committed perjury; and
• section 1068 which provides for an extension of the time allowed to an individual to comply with a request made by the Revenue Commissioners.

Relevant Date: Finance Act 2014