| Links from Section 525 | ||
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Taxes Consolidation Act, 1997 |
(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— |
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Taxes Consolidation Act, 1997 |
(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, |
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Taxes Consolidation Act, 1997 |
(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, |
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Taxes Consolidation Act, 1997 |
(6) The provisions of Chapter 2 relating to the assessment, collection and recovery of tax deductible under
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| Links to Section 525 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(5) Where, before the date on which a return in respect of a relevant payment is required to be made in accordance with section 525(7), an accountable person is aware or becomes aware that a payment notification submitted in respect of the relevant payment contains an error or omission or was not required by this Chapter, the person shall, before the date on which the return is required to be made— |
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Taxes Consolidation Act, 1997 |
(2) An authorised officer may at all reasonable times enter any premises or place of business of an accountable person for the purpose of auditing for a year of assessment returns made by the accountable person under section 525. |
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