Revenue Note for Guidance

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Revenue Note for Guidance

1077B Penalty notifications and determinations

Summary

This section provides that a Revenue officer may form an opinion that a person is liable to a penalty or penalties as provided for in the Acts, and will give notice of such opinion to the person. The officer may alter or add to that opinion at a later date. If the person who is the subject of that notice of opinion or notice of amended opinion does not agree in writing with the opinion within 30 days of its issue, a Revenue officer may apply to a “relevant court” – the court in question will depend on the size of the penalty and the jurisdictional limits as provided for in legislation – to determine that the person is liable to the penalty or penalties.

A copy of the application to court by the Revenue officer will be issued to the person named in the application. The court will determine whether or not the person is liable to a penalty specified in the court application. This section has effect from 24 December 2008, and applies to any act or omission giving rise to a liability to a penalty whether arising before, on or after that date, but will not apply to any penalty paid before that date.

Details

(1) In the absence of an agreement that the person is liable to a penalty or following the failure of a person to pay a penalty, a Revenue officer may form an opinion that the person is liable to a penalty. The Revenue officer will notify the person in writing outlining the sections of the Acts under which the penalty arises, the circumstances in which they are liable to a penalty, the amount of the penalty and any other details that the Revenue officer considers necessary.

(2) A Revenue officer may alter or add to the opinion at a later date.

(3) Where a person to whom the notice issued does not within 30 days agree and pay the penalty, the Revenue officer may make an application to the relevant court to determine that the person is liable to a penalty.

(4) A copy of the application to the relevant court will be issued to the person to whom the application relates.

(5) This section has effect from 24 December 2008 and applies to any act or omission giving rise to a liability to a penalty whether arising before, on or after that date but will not apply to any penalty paid before that date.

Relevant Date: Finance Act 2021