923 Function of certain assessors

Summary

This section sets out the functions of persons who are appointed assessors under sections 854 and 855.

Details

(1) An assessor appointed under section 854 (appointment of persons for purposes of assessment of certain public offices) or section 855 (declaration to be made by Commissioners) must be furnished free of charge by any officer or agent in the relevant department or office with true accounts of any salaries, wages, pensions, etc chargeable under Schedule E. The assessor is entitled to all documents concerning such payments. If dissatisfied with the accounts, the assessor may require any employee or pension holder to deliver a statement of profits or gains and, in relation to such requests, the same time limits and penalties apply as for the making of statement of profits for income tax.

(2) The assessors must assess all employees and pension holders by reference to the annual amount shown in the documents in their respective departments.

(3) Every assessment must show the names of the employees and pension holders, the full annual emoluments or pensions and the tax payable in each case.

(4) An assessor who does not meet his/her obligations is liable to a penalty of between €25 and €125.

Relevant Date: Finance Act 2021