959C Making of assessments: general rules.
(1) Any assessment made under the Acts, other that a self assessment, shall be made by or on behalf of the Revenue Commissioners and shall be known as a ‘Revenue assessment’.
(2) A Revenue assessment shall be made by a Revenue officer.
(3) An assessment made under an Act shall be an assessment to tax in relation to a person for a chargeable period and all tax that falls to be charged on the person under the Act for the chargeable period shall be included in one assessment.
(4) An assessment to tax in relation to a person shall be an assessment, in accordance with the Acts, for the chargeable period involved of—
(a) the amount of the income, profits or gains or, as the case may be, chargeable gains arising to the person for the period,
(b) the amount of tax chargeable on the person for the period,
(c) the amount of tax payable by the person for the period, and
(d) the balance of tax, taking account of any amount of tax paid directly by the person to the Collector-General for the period, which under the Acts—
(i) is due and payable by the person to the Revenue Commissioners for the period, or
(ii) is repayable by the Revenue Commissioners to the person for the period.
(5) Subject to section 959E(5), an assessment to tax in relation to a person for a chargeable period may relate to—
(a) tax chargeable under more than one of the Acts, and
(b) an amount due under an enactment other than the Acts which by virtue of that enactment is to be assessed and charged as if it were an amount of income tax.
(6) An assessment to tax in relation to a person shall, where required under section 1084, include the amount of any surcharge due for the chargeable period.