Taxes Consolidation Act, 1997 (Number 39 of 1997)
525 Returns and collection of appropriate tax.
[FA87 s17]
(1) Within [1]>10 days<[1][5]>[1]>14 days<[1]<[5][5]>23 days<[5] from the end of every income tax month, an accountable person shall remit to the Collector-General all amounts of appropriate tax which the accountable person is liable under this Chapter to deduct from relevant payments made by the accountable person during that income tax month.
(2) Each remittance under subsection (1) shall be accompanied by a return containing[6]>, in relation to each specified person [4]>or, where section 529A applies, each partnership<[4] to whom a relevant payment has been made in the income tax month concerned,<[6] the particulars required by the return.
(3) A return shall be required to be made by an accountable person for an income tax month notwithstanding that no relevant payments were made by the accountable person in that income tax month.
(4) Every return shall be in a form prescribed by the Revenue Commissioners and shall include a declaration to the effect that the return is correct and complete.
[7]>
(4A) A return shall be made by electronic means and the relevant provisions of Chapter 6 of Part 38 shall apply.
<[7]
(5) The Collector-General shall give the accountable person a receipt for the total amount so remitted.
[2]>
(6) The provisions of the Income Tax Acts relating to the collection and recovery of income tax shall, in so far as they are applicable, apply to the collection and recovery of appropriate tax.
<[2]
[2]>
(6) The provisions of Chapter 2 relating to the assessment, collection and recovery of tax deductible under [3]>section 531(1)<[3][3]>that Chapter<[3] shall apply to the assessment, collection and recovery of appropriate tax.
<[2]
[8]>
(7) On or before 23 February following each tax year, an accountable person shall submit to the Collector-General, in such form as the Revenue Commissioners may approve or prescribe, a return containing details of—
(a) all amounts of appropriate tax which the accountable person was liable to deduct from relevant payments made during that year,
(b) all amounts of appropriate tax remitted by the accountable person in accordance with subsection (1) during that year, and
(c) any amounts of appropriate tax owed by the accountable person in respect of relevant payments made during that year.
(8) On or before the 23rd day of the month following the coming into operation of section 13 of the Finance Act 2020, an accountable person shall submit to the Collector-General in such form as the Revenue Commissioners may approve or prescribe, a return containing, in relation to the period from 1 January 2021 to the date of that coming into operation, details of—
(a) the amount of relevant payments made by the accountable person to each specified person or, where section 529A applies, each partnership to which relevant payments were made by the accountable person during that period,
(b) the amount of appropriate tax which the accountable person was liable to deduct from relevant payments to each specified person or, where section 529A applies, each partnership to which relevant payments were made by the accountable person during that period,
(c) the amount of appropriate tax remitted by the accountable person in accordance with subsection (1) during that period, and
(d) such other particulars as may be required by the return.
<[8]
[5]
Substituted by FA20 s13(1)(c)(i). Comes into operation on such day as the Minister for Finance may appoint by order.
[6]
Deleted by FA20 s13(1)(c)(ii). Comes into operation on such day as the Minister for Finance may appoint by order.
[7]
Inserted by FA20 s13(1)(c)(iii). Comes into operation on such day as the Minister for Finance may appoint by order.
[8]
Inserted by FA20 s13(1)(c)(iv). Comes into operation on such day as the Minister for Finance may appoint by order.