960E Collection of tax, issue of demands, etc.

Summary

This section relates to the collection of tax. It provides that tax is to be paid to the Collector-General. He/she is obliged to demand payment of outstanding tax and to collect such tax. He/she may give a receipt in respect of any tax paid. He/she is not, however, obliged to issue a receipt.

Details

(1) Tax due and payable to the Revenue Commissioners by virtue of section 960B shall be paid to and collected by the Collector-General, including all tax charged in assessments, the particulars of which have been sent to him or her under section 959G.

(2) The Collector-General shall demand payment of tax that is due and payable but remaining unpaid by the person from whom that tax is payable.

(2A) The Collector-General may issue a demand by electronic means to a person who is registered to deliver a return and pay tax under the Revenue Online System (ROS) and a person who is required to deliver a return and pay tax via ROS in accordance with regulations made by the Revenue Commissioners under section 917EA.

(3) The Collector-General shall collect and levy the tax that is due and payable but not paid by the person from whom that tax is payable.

(4) On payment of tax, the Collector-General may give a receipt to the person who paid the tax in respect of that payment. He/she is not, however, obliged to issue a receipt. Such receipt is to consist of whichever of the following the Collector-General considers appropriate:

• a separate receipt in respect of each payment, or
• a receipt for all payments that have been made within the period specified in the receipt.

Relevant Date: Finance Act 2021