Taxes Consolidation Act, 1997 (Number 39 of 1997)
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530M Late returns and amendments.
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(1) Notwithstanding the requirements of section 530K(1), a principal may make or amend the return required by that section after the due date relating to that return.
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(1) Notwithstanding the requirements of section 530K(1), and without prejudice to any penalty to which the principal may be liable, a principal may, as appropriate—
(a) make a return required under section 530K(1) after the due date relating to the relevant return period, or
(b) amend a return after the making of the return or the deemed making of a return under section 530K(2) but—
(i) no amendment may be made in relation to any payment which has been the subject of a deduction authorisation under section 530D, and
(ii) no amendment may be made to a return where a Revenue officer has commenced an audit or other investigation in relation to the tax affairs of the principal to whom the return relates for the chargeable period in which the return period falls.
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(2) Without prejudice to section 530F, where a principal makes or amends a return in accordance with subsection (1), then—
(a) the amount of tax specified on that return shall be due and payable by that principal to the Revenue Commissioners, and
(b) that principal shall be subject to a surcharge of €100.
(3) The Revenue Commissioners shall serve notice on the principal of the total amount of tax and surcharge due and payable under this section for the return period or periods concerned.
(4) Where enforcement action for the recovery of tax specified in a return made or deemed made under section 530K has been taken, this section shall not apply until that action has been completed, unless the Revenue Commissioners otherwise direct.
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(5) The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may provide for—
(a) the type of electronic means by which principals shall communicate with the Revenue Commissioners,
(b) the format of such communication,
(c) the circumstances in which and the means by which a principal may, as appropriate, accept or reject data contained in the deduction summary for the purposes of submitting the return required by this section,
(d) the circumstances in which and the means by which a transaction may, as appropriate, be carried forward into a deduction summary of the subsequent return period,
(e) the obligations, as appropriate, of a principal in relation to a payment notified to the Revenue Commissioners under section 530C which the principal no longer intends to make,
(f) the circumstances in which and the means by which a principal is required to include transactions in a return,
(g) the format of returns which can be made in a case where a principal is appealing an assessment under section 530N, and
(h) any other related matters.
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(5) The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may provide for—
(a) the manner by which principals shall communicate electronically with the Revenue Commissioners,
(b) the particulars to be included in a return under this section,
(c) the actions to be taken by a principal to ensure that any relevant payment made by a principal relating to a return period and the tax liability related to that payment are accurately reflected on a return under this section,
(d) the format of a return which can be made in a case where a principal is appealing an assessment under section 530N, and
(e) any other related matters.
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