Link Report

(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—

Section 77 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.

(3) (a) Subject to paragraph (b), where the amount of the balance of tax remaining to be paid in accordance with section 77(2)(b) and (c) by an authorised person referred to in section 77(5) (in this subsection referred to as the “balance”) represents more than 20 per cent of the tax which the authorised person became accountable for in respect of his or her accounting period, then, for the purposes of this subsection, that balance shall be deemed to be payable on a day (in this subsection referred to as the “accrual day”) which is 6 months prior to the final day for the furnishing of a return in accordance with section 77(2)(b) and simple interest in accordance with this section shall apply from that accrual day.

(3) (a) Subject to paragraph (b), where the amount of the balance of tax remaining to be paid in accordance with section 77(2)(b) and (c) by an authorised person referred to in section 77(5) (in this subsection referred to as the “balance”) represents more than 20 per cent of the tax which the authorised person became accountable for in respect of his or her accounting period, then, for the purposes of this subsection, that balance shall be deemed to be payable on a day (in this subsection referred to as the “accrual day”) which is 6 months prior to the final day for the furnishing of a return in accordance with section 77(2)(b) and simple interest in accordance with this section shall apply from that accrual day.

(3) (a) Subject to paragraph (b), where the amount of the balance of tax remaining to be paid in accordance with section 77(2)(b) and (c) by an authorised person referred to in section 77(5) (in this subsection referred to as the “balance”) represents more than 20 per cent of the tax which the authorised person became accountable for in respect of his or her accounting period, then, for the purposes of this subsection, that balance shall be deemed to be payable on a day (in this subsection referred to as the “accrual day”) which is 6 months prior to the final day for the furnishing of a return in accordance with section 77(2)(b) and simple interest in accordance with this section shall apply from that accrual day.

(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.

(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—

(4) (a) (i) A return required to be furnished by an accountable person under this section or section 77, , or an adjustment to a return as referred to in section 77A, may be furnished by the accountable person or another person acting under the accountable person’s authority for that purpose.

(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.

(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.

(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.