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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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959X Penalty for failure to make or amend self assessment.

(1) A person who is required under this Chapter to make a self assessment in a return prepared and delivered under Chapter 3 for a chargeable period and who does not make the self assessment in the return shall be liable to a penalty of €250.

(2) A person who is required under this Chapter to amend a self assessment in a return amended by notice under section 959V for a chargeable period and who does not amend the self assessment in the return shall be liable to a penalty of €100.

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Inserted by FA12 sched4(part1).