917K Hard copies

Summary

This section sets out the requirements which must be followed in making and authenticating the hard copy of the electronic return as submitted to Revenue. The purpose is to enable tax practitioners to retain a hard copy of their submission in the event of a dispute later as to the content of an electronic tax return which they submitted. The format of the hard copy no longer requires approval by the Revenue Commissioners.

Details

Making of hard copy

(1) The hard copy must be made in such a way so that the information in the hard copy is the information transmitted or to be transmitted in the electronic tax return.

Authentication of printed copy

(2) The printed out version of the return is authenticated only if it is signed by the person who would have been required to sign the return or make any declaration required on a return had the return been made on paper.

Relevant Date: Finance Act 2021