Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

117. Penalty for assisting in making incorrect returns

This section prescribes a penalty of €4,000 for a person who induces or assists in the making or submitting of any return or document for tax purposes, which he/she knows to be incorrect.

Relevant Date: Finance Act 2019