Chapter 1A – Special Measures for the protection of the tax

108A. Notice of requirement to furnish certain information, etc.

Summary

This section provides for the service of a notice by the Revenue Commissioners on an accountable person requiring him or her to provide additional information or explanations in respect of his or her taxable supplies during a specified period.

Details

(1) The Revenue Commissioners may serve a notice on an accountable person requiring him or her to provide additional information or explanations in respect of his or her taxable supplies.

(2)(a) Certain particulars must be included in the notice e.g. the type of information required, the period for which the notice shall have effect, the period within which the information should be provided to the Revenue Commissioners and the format in which it should be provided. The requirement to provide additional information will apply in respect of supplies made by the accountable person during a period of no more than 2 months.

(2)(b) The notice shall contain information that the accountable person is liable to the penalty under section 115(8A) for failure to comply with the notice.

Relevant Date: Finance Act 2020