Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008
SCHEDULE 1
Specified Persons for the Purposes of Regulation 3
1. A Minister of the Government.
2. The Attorney General.
3. The Comptroller and Auditor General.
4. The Revenue Commissioners.
5. The Public Appointments Service.
6. The Commissioners of Public Works in Ireland.
7. The Houses of the Oireachtas Commission.
8. A company or other body whose tax affairs are dealt with by Large Cases Division at any time on or after 1 January 2009.