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Taxes Consolidation Act, 1997 (Number 39 of 1997)


787TB Penalties

A person who fails to comply with any of the obligations imposed on that person by this Chapter and any regulations made under it and by Schedule 23B shall, for each such failure, be liable to a penalty of €3,000.




Inserted by F(No.2)A13 s18(2)(f). Has effect from 1 January 2014.