917L Exercise of powers

Summary

This section is concerned with ensuring that neither the Revenue nor the taxpayer will be in any way disadvantaged where a tax return is made electronically.

Details

Fulfilling obligations

(1) The electronic submission of a tax return is treated as fulfilling a person’s obligation to submit a return.

Powers and duties

(2) The Revenue Commissioners and their officers have the same powers and duties in relation to an electronic return as they have in relation to a return made in the traditional way.

Taxpayers’ rights

(3) A taxpayer has all the rights and duties in relation to an electronic return as he/ she has in relation to a return made in the traditional way.

Relevant Date: Finance Act 2021