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Taxes Consolidation Act, 1997 (Number 39 of 1997)


529G Assessment by Revenue officer.

(1) Where a Revenue officer has reason to believe that there is an amount of appropriate tax in relation to a relevant payment that ought to have been but has not been included in a return under section 529E(1), or where the Revenue officer is dissatisfied with any such return, the Revenue officer may make an assessment on the qualifying company to the best of the officer’s judgement of the amount of the appropriate tax which in the opinion of the officer is due and payable by the qualifying company for the chargeable period or periods.

(2) Without prejudice to section 529E but subject to subsection (4), the amount of tax specified in an assessment under subsection (1) shall be due and payable to the Revenue Commissioners from the qualifying company so assessed.

(3) (a) A Revenue officer may, where the officer considers this necessary, amend an assessment of tax made under subsection (1), and where, in accordance with this section, the Revenue officer makes or amends an assessment, the officer shall give notice to the qualifying company assessed showing the total amount of tax due and payable in accordance with the assessment.

(b)Without prejudice to anything in this section, the provisions of Chapter 5 of Part 41A, including those relating to time limits shall, with any necessary modifications, apply to the making and amending of an assessment under this section.

(c)The Revenue officer may issue the notice of assessment or of amended assessment by electronic means.

(4) [2]>(a) Where a notice is given to a qualifying company under subsection (3), the qualifying company may, if the qualifying company claims that the total amount of tax assessed is excessive, on giving notice in writing to the Revenue officer within the period of 30 days from the date of the notice, appeal to the Appeal Commissioners.<[2][2]>(a) A qualifying company aggrieved by an assessment or an amended assessment, as the case may be, made on that company under this section may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.<[2]

(b)A qualifying company to whom notice is given under subsection (3), shall not be entitled to appeal to the Appeal Commissioners—

(i) in the case of a qualifying company who has made a return under section 529E, until that qualifying company has paid the tax due and payable on the basis of the qualifying company’s return together with the related interest due under section 529H, and

(ii) in any other case, until the qualifying company has made a return under section 529E for the return period concerned and has paid the tax due and payable on the basis of that return together with the related interest due under section 529H.


(c)The Appeal Commissioners shall hear and determine an appeal made to them under this subsection as if it were an appeal against an assessment to income tax and the provisions of the Income Tax Acts relating to such appeals and to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.





Inserted by F(No.2)A13 s25(1). Comes into operation on such day as the Minister for Finance may appoint by order.


[-] [+]

Substituted by F(TA)A15 s36(7)(a)(i). With effect from 21 March 2016 per S. I. No 110 of 2016.



Deleted by F(TA)A15 s36(7)(a)(ii). With effect from 21 March 2016 per S. I. No 110 of 2016.