5 Requirements for claim

A qualifying charity which submits a claim under this Order, shall fulfil the conditions specified in this Order and shall submit the claim in accordance with the requirements specified by the Revenue Commissioners, including the requirements to—

(a) establish to the satisfaction of the Revenue Commissioners, by the production of documentary evidence or otherwise, that it is a qualify- ing charity,

(b) establish to the satisfaction of the Revenue Commissioners, by the production of documentary evidence or otherwise, that the goods and services in respect of which qualifying expenditure was paid were applied by the charity only to its charitable purpose,

(c) establish to the satisfaction of the Revenue Commissioners that it has paid the qualifying tax on which the claim is based,

(d) calculate the amount of eligible tax being claimed and provide the figures and information on which that claim is based,

(e) claim a refund by completing such form as may be provided for that purpose by the Revenue Commissioners,

(f) submit the claim and any required information in the format specified by the Revenue Commissioners,

(g) submit the claim and any required information in accordance with any deadlines specified by the Revenue Commissioners, including any information required before or after any deadlines following the sub- mission of that claim to the Revenue Commissioners,

(h) if requested to do so by the Revenue Commissioners, produce to the satisfaction of the Revenue Commissioners, documentary evidence, including invoices or other documents, which establish the income, expenditure and tax on which basis the claim for a refund of eligible tax is being made,

(i) declare and certify that all information provided for the purposes of the claim is correct,

(j) have complied with all the obligations imposed by the Act of 2010, the Taxes Consolidation Act 1997, the Stamp Duties Consolidation Act 1999, and any instrument made under any of them in relation to—

(i) the payment or remittance of those taxes, interest and penalties required to be paid or remitted thereunder, and

(ii) the delivery of returns,

(k) if requested to do so by the Revenue Commissioners, produce the most recently completed audited accounts being for a financial year of the charity, which year ends no earlier than in the calendar year to which the claim for a refund relates, and

(l) if requested to do so by the Revenue Commissioners, establish to the satisfaction of the Revenue Commissioners in relation to the tax to which this claim relates, that it is not entitled to a deduction of that tax under section 59 of the Act of 2010 or to a repayment of the tax, under—

(i) any other provision of the Act of 2010,

(ii) any instrument made under the Act of 2010,

(iii) any Act administered by the Revenue Commissioners, or

(iv) any instrument made under an Act administered by the Revenue Commissioners.