Revenue Note for Guidance
Chapter 3A concerns the determination of penalties and the recovery of penalties. It sets out the definitions of certain terms used in the Chapter. It provides a mechanism by which a Revenue officer may form an opinion that a person is liable to a penalty and convey that opinion to the person. It also sets out how a Revenue officer may amend an opinion and how, in the absence of a timely response from a person, the Revenue officer may make an application to a relevant court for a determination. In addition, it provides for the recovery of penalties following a court determination including the procedures to be followed where a person has died.
This section provides definitions of certain terms used in the Chapter.
“the Acts” means-
and any instrument made thereunder and any instrument made under any other enactment relating to tax.
“relevant court” means the District Court, the Circuit Court, or the High Court.
“Revenue officer” means an officer of the Revenue Commissioners.
“tax” means any tax, duty, levy, or charge under the care and management of the Revenue Commissioners.
Relevant Date: Finance Act 2020