987 Penalties for breach of regulations

Summary

This section provides for penalties for failure to comply with the regulations governing the operation of the PAYE system.

Details

(1)(a) to (d) Where a person fails to comply with the following requirements:-

• send a return, statement, notification or certificate, or
• remit tax to the Collector-General, or
• make deduction or repayment, or
• keep and maintain a register of employees,

the person is liable to a penalty of €4,000.

(2) Where the person who fails to comply with subsection (1) is a body of persons, the secretary of that body is liable to a separate penalty of €3,000.

(4) In proceedings for the recovery of a penalty, a certificate signed by an officer of the Revenue Commissioners stating that, on the basis of inspection of the relevant records of the Revenue Commissioners —

• a return, statement, notification or certificate was not received from the defendant,
• wages sheets or other records or documents were not produced by the defendant,
• the defendant had not remitted tax to the Collector-General,
• the defendant did not make a deduction or repayment of tax, or
• the defendant was an employer,

is evidence of those facts until the contrary is proved. Any such certificate may be tendered in evidence without proof and is deemed to have been signed by the officer of the Revenue Commissioners until the contrary is proved.

Relevant Date: Finance Act 2021