Revenue Note for Guidance

CHAPTER 3A

Determination of penalties and recovery of penalties

Overview

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.

1077A Interpretation (Chapter 3A)

Summary

This section provides definitions of certain terms used in the Chapter.

Details

“the Acts” means-

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

(ca) Part 22A,

(d) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(e) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,

(f) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,

(g) the statutes relating to the duties of excise and to the management of those duties,

(h) the Customs Acts,

(i) the Finance (Local Property Tax) Act 2012,

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 2021