Documents to be in accordance with form prescribed by Revenue Commissioners

(1) Every document required to be used in assessing, charging, collecting and levying income tax, corporation tax or capital gains tax must be in the form prescribed by the Revenue Commissioners.

(2) A tax return (which includes any statement, declaration or list) relating to income tax, corporation tax or capital gains tax must be made on a form prescribed by the Revenue Commissioners.

Relevant Date: Finance Act 2021