Revenue Note for Guidance

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Revenue Note for Guidance

917G Approved persons


This section sets out the requirements necessary for a person to be approved by Revenue to make electronic returns.


Approved persons

(1) An approved person for the purposes of the submission of electronic returns is defined.


(2) This subsection establishes that applications for approval must be made to the Revenue Commissioners.


(3) The conditions which must be conformed to by an applicant for electronic filing are set out. These place an onus on the person seeking access to the system to notify Revenue of the persons the applicant wants to authorise (in addition to him or her self) to make transmissions on his/her behalf as authorised persons. It also obliges all persons who access the system to make transmissions (that is, to transmit tax return information rather than obtain information from Revenue) to comply with the requirements set out in subsections (2) and (3) of section 917H.


(4) The Revenue Commissioners must give notice of the grant or refusal of approval and, where a refusal is made, of the grounds for the refusal.

Withdrawal of approval

(5) The procedure whereby an approval to make electronic returns is withdrawn by the Revenue Commissioners is set out.

Circumstances of withdrawal

(6) The circumstances under which the Revenue Commissioners may withdraw an approval are set out. These are —

  • where the approved person or an authorised person is in breach of a condition under which approval was granted, or
  • where the person has failed to comply with one of the requirements set by Revenue on the manner in which transmission must be made.


(7) An appeal against a refusal or withdrawal of a grant of approval may be made in writing to the Appeal Commissioners. An appeal must be made within the period of 30 days after the date of the notice of refusal/withdrawal of a grant of approval. The appeal is heard and determined in the manner provided for in Part 40A.

Relevant Date: Finance Act 2021