Revenue Note for Guidance
This Part sets out the procedural details and management provisions necessary for the operation of the tax system.
(1) & (2) The duties of income tax, corporation tax and capital gains tax are placed under the care and management of the Revenue Commissioners.
(3) The Revenue Commissioners are authorised to do all such acts as may be deemed necessary and expedient for the purposes of raising, collecting, receiving and accounting for income tax, corporation tax and capital gains tax and, unless the Minister for Finance otherwise directs, to appoint such officers and other persons for those purposes as are not required to be appointed by some other authority.
(4) If one of the Revenue Commissioners dies in office or resigns or retires, all appointments made under subsection (3) during his/her tenure continue in force. The holders of such appointments have the power to execute the duties of their offices and to enforce in the execution of those duties the laws and regulations relating to tax in every part of the State.
(5) The Revenue Commissioners may suspend, reduce, discharge or restore any person appointed under subsection (3).
(6) Any Revenue function in relation to tax may be carried out by any one Revenue Commissioner.
Relevant Date: Finance Act 2021