959D Record of assessments and generation of notices by electronic means

Summary

This section provides that Revenue must keep a record of Revenue assessments and self assessments made by Revenue officers. Also, reflecting the fact that most assessments are issued by electronic means, the section provides that Revenue assessments are deemed to be made by the Revenue officer whose name appears on the notice of assessment. This generally will be the person in charge of the Revenue district involved.

Details

Revenue must keep a record of all Revenue assessments issued and of all self assessments made by Revenue under section 959U.

Making a record of the assessments in an electronic record is sufficient to satisfy the requirements of this section.

Revenue assessments are deemed to be made by the Revenue officer whose name appears on the assessment.

Relevant Date: Finance Act 2021