111AAQ.   Expression of doubt

(1) In this section—

“law” means one or more provisions of this Part;

“letter of expression of doubt”, in relation to a matter, means a communication by electronic means which—

(a) sets out full details of the facts and circumstances of the matter,

(b) specifies the doubt, the basis for the doubt and the law giving rise to the doubt,

(c) identifies the amount of GloBE tax in doubt in respect of the fiscal year to which the expression of doubt relates,

(d) lists or identifies the supporting documentation that is being submitted to the Revenue Commissioners in relation to the matter, and

(e) is clearly identified as a letter of expression of doubt for the purposes of this section,

and a reference to ‘an expression of doubt’ shall be construed accordingly.

(2) Where an entity is in doubt as to the correct application of the law to any matter to be contained in a GloBE return, required for a fiscal year by this Part, which could—

(a) give rise to a liability to GloBE tax by that entity, or

(b) affect that entity’s liability to GloBE tax or entitlement to a refund of GloBE tax,

then, the entity may—

(i) prepare the return for the fiscal year to the best of that entity’s belief as to the correct application of the law to the matter, and deliver the return to the Revenue Commissioners,

(ii) include a letter of expression of doubt with the return, and

(iii) submit supporting documentation to the Revenue Commissioners in relation to the matter.

(3) This section applies only if—

(a) the return referred to in subsection (2) is delivered to the Revenue Commissioners, and

(b) the documentation referred to in paragraph (iii) of subsection (2) is delivered to the Revenue Commissioners,

on or before the specified return date for the fiscal year involved.

(4) Where a return is delivered in accordance with subsection (2), a self-assessment shall, where required under this Part, be included in the return by reference to the particulars included in the return.

(5) Subject to subsection (6), where a letter of expression of doubt is included with a return delivered by an entity to the Revenue Commissioners for a fiscal year—

(a) that person shall be treated as making a full and true disclosure with regard to the matter involved, and

(b) any additional GloBE tax arising from the amendment of an assessment for the fiscal year by a Revenue officer to give effect to the correct application of the law to that matter shall be due and payable in accordance with section 959AU(2).

(6) Subsection (5) shall not apply where a Revenue officer does not accept as genuine an expression of doubt in respect of the application of the law to a matter, and an expression of doubt shall not be accepted as genuine in particular where—

(a) the officer is of the opinion, having regard to any guidelines published by the Revenue Commissioners on the application of the law in similar circumstances and to any relevant supporting documentation delivered to the Revenue Commissioners in relation to the matter in accordance with subsections (2) and (3), that the matter is sufficiently free from doubt as not to warrant an expression of doubt, or

(b) the officer is of the opinion that the constituent entity was acting with a view to the evasion or avoidance of GloBE tax.

(7) Where a Revenue officer does not accept an expression of doubt as genuine, he or she shall notify the entity accordingly and any additional GloBE tax arising from the amendment of an assessment for the fiscal year by a Revenue officer to give effect to the correct application of the law to the matter involved shall be due and payable in accordance with section 959AU(1).

(8) An entity aggrieved by a Revenue officer’s decision that the entity’s expression of doubt is not genuine may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.