Taxes Consolidation Act, 1997 (Number 39 of 1997)
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Chapter 6
Electronic transmission of returns of income, profits, etc., and of other Revenue returns
917D Interpretation (Chapter 6).
(1) In this Chapter—
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“the Acts” means—
(a) the statutes relating to the duties of excise and to the management of those duties,
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(aa) the Customs Acts,
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(b) the Tax Acts,
(c) the Capital Gains Tax Acts,
(d) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
(e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act, and
(f) the [6]>Stamp Act, 1891,<[6][6]>Stamp Duties Consolidation Act 1999,<[6] and the enactments amending or extending that Act,
and any instruments made under any of the statutes and enactments referred to in paragraphs (a) to (f);
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“the Acts” means—
(a) the statutes relating to the duties of excise and to the management of those duties,
(aa) the Customs Acts,
(b) the Tax Acts,
(c) the Capital Gains Tax Acts,
(d) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
(e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
(f) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act, and
(g) Part 22A,
and any instruments made under any of the statutes and enactments referred to in paragraphs (a) to (g);
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“approved person” shall be construed in accordance with section 917G;
“approved transmission” shall be construed in accordance with section 917H;
“authorised person” has the meaning assigned to it by [7]>section 917G(3)(b);<[7][7]>section 917G(3)(a);<[7]
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“digital signature” has the meaning assigned to it by section 917I;
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“digital signature”, in relation to a person, means an advanced electronic signature (within the meaning of the Electronic Commerce Act, 2000) provided to the person by the Revenue Commissioners solely for the purpose of making an electronic transmission of information which is required to be included in a return to which this Chapter applies and for no other purpose and a qualified certificate (within the meaning of that Act) provided to the person by the Revenue Commissioners or a person appointed in that behalf by the Revenue Commissioners;
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“digital signature” in relation to a person, means—
(a) a qualified certificate (within the meaning of the Electronic Commerce Act 2000) provided to the person by the Revenue Commissioners (or a person appointed in that behalf by the Revenue Commissioners), and
(b) an advanced electronic signature (within the meaning of that Act) generated using the qualified certificate referred to in paragraph (a);
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“electronic identifier”, in relation to a person, means—
(a) the person’s digital signature, or
(b) such other means of electronic identification as may be specified or authorised by the Revenue Commissioners for the purposes of this Chapter;
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“hard copy”, in relation to information held electronically, means a printed out version of that information;
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“return” means any return which is required—
(a) to be made under section 172F, 172K, 172L, 258 or 525,
(b) to be prepared and delivered under section 894, 895, 895 (as modified by section 896) or 951,
(c) by any provision of the Acts (however expressed), to be prepared and delivered under a notice from the Revenue Commissioners or, as the case may be, a revenue officer requiring such a return to be prepared and delivered,
(d) to be sent under Regulation 35 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960),
(e) to be sent under Regulation 21 of the Income Tax (Construction Contracts) Regulations, 1971 (S.I. No. 7 of 1971),
(f) to be furnished under section 19 of the Value-Added Tax Act, 1972,
(g) to be delivered under subsection (2) or (9) of section 36 of the Capital Acquisitions Tax Act, 1976,
(h) to be delivered under section 36(8) of the Capital Acquisitions Tax Act, 1976,
(i) to be presented under the Stamp Act, 1891, and the enactments amending or extending that Act, and
(j) to be made under any of the statutes relating to the duties of excise and to the management of those duties;
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“return” means any return, claim, application, notification, election, declaration, nomination, statement, list, registration, particulars or other information which a person is or may be required by the Acts to give to the Revenue Commissioners or any Revenue officer;
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“revenue officer” means the Collector-General, an inspector or other officer of the Revenue Commissioners (including an inspector or other officer who is authorised under any provision of the Acts (however expressed) to receive a return or to require a return to be prepared and delivered);
“tax” means any income tax, corporation tax, capital gains tax, value-added tax, gift tax, inheritance tax, [9]>customs duty, <[9]excise duty or stamp duty.
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(2) Any references in this Chapter to a return include references in any provision of the Acts to a statement, particulars, evidence or any other means whereby information is required or given, however expressed.
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(3) Any references in this Chapter to the making of a return include references in any provision of the Acts to—
(a) the preparing and delivering of a return;
(b) the sending of a return;
(c) the furnishing of a return or of particulars;
(d) the delivering of a return;
(e) the presentation of a return;
(f) the rendering of a return;
(g) the giving of particulars or of any information specified in any provision; and
(h) any other means whereby a return is forwarded, however expressed.
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