Revenue Note for Guidance
This section provides that returns should be made on a form provided or approved of by the Revenue Commissioners and be signed by the person who is accountable for the payment of tax. The Revenue Commissioners may require a return to be sworn or to be affirmed or may accept a return which has not been signed.
(1), (2) A return or an additional return required to be delivered under the Act must be signed by the person accountable for the payment of tax who delivers the return or the additional return. The return must include a declaration by the person signing it that the return or additional return is, to the best of his/her knowledge, information and belief, correct and complete.
(3) The Revenue Commissioners may accept a return or additional return which has not been signed by the person accountable for the payment of tax. This enables the return to be signed by an agent (e.g. a solicitor or an accountant).
(4) A return, additional return, affidavit, additional affidavit, account or additional account delivered to the Revenue Commissioners under the Act must be made on a form approved by them.
(5) Persons who are required to make an oath for the purposes of the Act are facilitated by allowing the oath to be administered by a Revenue official or a Peace Commissioner, if it is inconvenient for the person concerned to go to a Commissioner of Oaths.
(6) For the purposes of the section, references to an oath will be construed as references to an affirmation and references in the section to the administration or making of an oath will be construed accordingly.
Relevant Date: Finance Act 2015