24. Returns

(1) Where an accountable person is required to furnish a return in accordance with section 76(1) or (2) of the Act, then that person, or another person acting under that person’s authority—

(a) shall complete such form as is issued for that purpose by the Commissioners in respect of the taxable period concerned, and

(b) shall sign a declaration on the form to the effect that the particulars shown on it are correct,

and, if that form provides for the inclusion of supplementary trading details in respect of any period, those details are deemed to be part of the return in respect of the taxable period concerned.

(2) Where an accountable person is authorised to furnish a return in accordance with section 77 of the Act, then that person, or another person acting under that accountable person’s authority—

(a) shall complete such form as is issued for that purpose by the Commissioners, and

(b) shall sign a declaration on the form to the effect that the particulars shown on it are correct.

(3) The obligation of an accountable person to make a return is fulfilled by that person if the information required in such a return is transmitted electronically in accordance with Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 (No. 39 of 1997).