Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2014
S.I. No. 572 of 2014
TAX RETURNS AND PAYMENTS (MANDATORY ELECTRONIC FILING AND PAYMENT OF TAX) REGULATIONS 2014
The Revenue Commissioners in exercise of the powers conferred on them by section 917EA (inserted by section 164 of the Finance Act 2003 (No. 3 of 2003)) of the Taxes Consolidation Act 1997 (No. 39 of 1997) make the following regulations:
1 Citation and commencement
(1) These Regulations may be cited as the Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2014.
(2) These Regulations come into operation on 1 January 2015.