Taxes Consolidation Act, 1997 (Number 39 of 1997)
PART 42
Collection and Recovery
CHAPTER 1
Income tax
[2]>
960Date for payment of income tax other than under self assessment.
[ITA67 s477(1); FA90 s24(a)]
Income tax contained in an assessment (other than an assessment made under Part 41) for any year of assessment shall be payable on or before [1]>the 1st day of November<[1][1]>31 October<[1] in that year, except that income tax included in any such assessment for any year of assessment which is made on or after [1]>the 1st day of November<[1][1]>31 October<[1] in that year shall be deemed to be due and payable not later than one month from the date on which the assessment is made.
<[2]
[2]>
960 Date for payment of income tax other than under self assessment.
(1) Subject to subsection (2), income tax contained in an assessment (other than an assessment [3]>made under Part 41<[3][3]>made on or by a person who is a chargeable person under Part 41A<[3]) for any year of assessment shall be payable on or before 30 September in that year, except that income tax included in any such assessment for any year of assessment which is made on or after 30 September in that year shall be deemed to be due and payable not later than one month from the date on which the assessment is made.
(2) Where, for a year of assessment, any claim for exemption or for any allowance, credit, deduction, relief or repayment was granted on the basis of an incorrect account, declaration, information, particulars, return or statement or any other form of claim, then income tax contained in an assessment (other than an assessment [4]>made under Part 41<[4][4]>made on or by a person who is a chargeable person under Part 41A<[4]) for the year of assessment or in a statement sent in accordance with [5]>Regulation 37 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001)<[5][5]>Regulation 28 of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018)<[5] for the year of assessment shall be due and payable—
(a) on 1 July in the year of assessment, where the exemption, allowance, credit, deduction, relief or repayment was given in the year of assessment before that date,
(b) on 1 January in the year following the year of assessment, where the exemption, allowance, credit, deduction, relief or repayment was given in the year of assessment but on or after 1 July,
(c) on the date the allowance, credit, deduction, relief or repayment was given, where that date is after the end of the year of assessment.
<[2]
[1]
Substituted by FA01 sched2(52). Applies as respects the year of assessment 2001 and subsequent years of assessment.
[2]
Substituted by FA11 s21(e). Deemed to have come into force and takes effect as on and from 1 January 2011.