Revenue Note for Guidance

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Revenue Note for Guidance

531AAF Delegation of functions and discharge of functions by electronic means


This is the type of general delegation provision found throughout the Tax Acts that allows Revenue officers to carry out functions and acts that may be stated in the particular provisions to be carried out by the Revenue Commissioners. It also provides for the carrying out of such functions and acts by electronic means.


The Revenue Commissioners may delegate acts and functions that are required to be carried out by them to Revenue officers or, if appropriate, they may allow such acts or functions to be performed or discharged through electronic means.

Relevant Date: Finance Act 2021