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(b) where, in accordance with section 76 or 77, a person on whom a notice of assessment is served is required to furnish a return and remit the amount of tax payable to the Collector-General, no appeal lies against the assessment until such time as the person—

(b) in respect of tax, within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010, the amount due and payable for each taxable period within the meaning of section 76 of that Act,

Section 76(1) of the Value-Added Tax Consolidation Act 2010

(1) (a) Subject to paragraph (b), where within the time prescribed by section 76 or 77, as may be appropriate, an accountable person fails to furnish in accordance with the relevant regulations a return of the tax payable by that person in respect of any period, then, without prejudice to any other action which may be taken, the Revenue Commissioners may, in accordance with regulations, but subject to section 113, estimate the amount of tax payable by him or her in respect of that period and serve notice on him or her of the amount estimated.

(1) Where any amount of tax becomes payable under section 76 or 77 section 76, 77, 91C(4) or 91E(4) and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became payable and at a rate of 0.0274 per cent for each day or part of a day during which the amount remains unpaid.

(ii) the person had submitted a return in accordance with section 76(1) for each taxable period comprising the accounting period, and

(c) the tax to be accounted for by the persons or classes of persons referred to in paragraph (b) in the return, made by them under section 76 or 77, in respect of the taxable period during which the goods are so delivered or removed.

(4) Where, on or before the due date for submission of the return required under section 76 or 77 relating to the third taxable period after the initial period, an accountable person satisfies the Revenue Commissioners that there are reasonable grounds for not having paid the full consideration, or part thereof, to the supplier on or before the date referred to in subsection (1)(b), this section shall not apply.

and that mortgagee or that receiver shall use the information in the copy of the capital good record issued by the defaulter, in accordance with paragraph (b) or (ba), as appropriate, for the purposes of calculating any tax payable or deductible by that mortgagee or that receiver in accordance with this Chapter and section 76(2) for the remainder of the adjustment period applicable to that capital good.

(4) Where a person accounts in accordance with section 76 or 77 for tax referred to in subsection (2) on an amount received by way of a deposit from a customer before the supply of the goods or services to which it relates, and—

(2) Notwithstanding section 76(1)—

(d) where the authorised person concerned furnishes and remits in accordance with this subsection, the person shall be deemed to have complied with section 76(1) in relation to those taxable periods.

(ii) has complied with section 76(1).

(ii) has not complied with section 76(1) or this section, including the conditions (if any) specified by the Collector-General under subsection (4) or (5) in relation to the issue to him or her of an authorisation.

(8) In relation to any taxable period in respect of which he or she has not complied with section 76(1), a person whose authorisation is terminated shall be deemed to have complied with that section if, within 14 days of the issue to him or her of a notice of termination, he or she—

(a) furnishes to the Collector-General the return specified in section 76(1), and

(b) remits to the Collector-General, at the same time as so furnishing such return, the amount of tax payable by him or her in accordance with section 76(1).

(b) An accountable person to whom this subsection relates shall, in relation to any taxable period (or part of a taxable period) comprised in the accounting period which was in operation in his or her case on the date to which paragraph (a) relates, be deemed to have complied with section 76(1) if he or she—

(1) Where, following the submission to the Collector-General of a return (in this section referred to as an ‘original return’) required to be furnished under section 76 or 77, as appropriate, that return is adjusted by an accountable person by means of—

(in this section and in section 76(4) referred to as an ‘adjustment to a return’) the provisions of any enactment relating to value-added tax shall apply to that adjustment to a return as if it were a return required to be furnished under section 76 or 77, as appropriate.

(in this section and in section 76(4) referred to as an ‘adjustment to a return’) the provisions of any enactment relating to value-added tax shall apply to that adjustment to a return as if it were a return required to be furnished under section 76 or 77, as appropriate.

“relevant provisions” mean sections 76(1) and (2) and 77(2)(b) and (4)(b).

(2) Notwithstanding sections 76 and 77, where a person makes an intra-Community acquisition of a new means of transport (other than a vessel or aircraft) in respect of which he or she is not entitled to a deduction under Chapter 1 of Part 8, then—

(3) Notwithstanding sections 76 and 77, where a person makes an intra-Community acquisition of a new means of transport which is a vessel or aircraft, in respect of which he or she is not entitled to a deduction under Chapter 1 of Part 8, then—

(4) Notwithstanding sections 76 and 77, where section 11(2) applies—

(5) Notwithstanding sections 76 and 77, where section 91 where section 91, 91C or 91E applies, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 91(6) payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be .

(c) in the case of records and linking documents (required to be kept by a person pursuant to this Chapter) that relate to a transaction and to any return (required to be furnished in accordance with section 76 or 77) for a period in which the transaction affects or may affect the person’s liability to tax or entitlement to deductibility, where that transaction is the subject of—

(10) A travel agent, being an accountable person who supplies margin scheme services, shall include the tax due on the person’s supplies of margin scheme services for a taxable period in the return that that person is required to furnish in accordance with section 76 or 77.

(a) treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and

and this Act shall apply to the scheme participant and have effect as if in section 76(1)—

(a) treated as if it were tax payable in accordance with section 76, and

(b) deemed to have been paid to the Collector-General on the date it was received by the tax authorities of the Member State of identification, and this Act shall apply to the scheme participant and have effect as if in section 76(1)—

(a) treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and

and this Act shall apply to a scheme participant and have effect as if in section 76(1)—

(a) treated as if it were tax payable in accordance with section 76, and

and this Act shall apply to a scheme participant and have effect as if in section 76(1)—

(iii) sections 65(4) and 76(2) shall not apply.

(2) Where the Revenue Commissioners apply section 15 to a number of persons, the Commissioners may defer repayment of all or part of any tax refundable under subsection (1) to any one or more of those persons prior to the application of that section if any one or more of those persons have not furnished all returns and remitted all amounts of tax referred to in section 76 or 77, as may be appropriate, at the time of such application.