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Taxes Consolidation Act, 1997 (Number 39 of 1997)


960ECollection of tax, issue of demands, etc.

(1) Tax due and payable to the Revenue Commissioners by virtue of section 960C shall be paid to and collected by the Collector-General, including tax charged in all assessments to tax, particulars of which have been given to the Collector-General under [3]>section 928<[3][3]>section 959G<[3].

(2) The Collector-General shall demand payment of tax that is due and payable but remaining unpaid by the person from whom that tax is payable.


(2A) (a) In this subsection “approved person” shall be construed in accordance with section 917G.

(b) Without prejudice to the generality of subsection (2), the Collector-General may issue a demand by electronic means (within the meaning of section 917EA) to an approved person or to a person who is required to deliver a return and pay tax in accordance with regulations made by the Revenue Commissioners under section 917EA.


(3) Where tax is not paid in accordance with the demand referred to in subsection (2), the Collector-General shall collect and levy the tax that is due and payable but remaining unpaid by the person from whom that tax is payable.

(4) On payment of tax, the Collector-General may [2]>provide<[2][2]>send, make available or cause to be made available<[2] a receipt to the person concerned in respect of that payment and such receipt shall consist of whichever of the following the Collector-General considers appropriate, namely—

(a) a separate receipt in respect of each such payment, or

(b) a receipt for all such payments that have been made within the period specified in the receipt.




Inserted by F(No.2)A08 sched4(1)(b)(i). Applies as respects any tax that becomes due and payable on or after 1 March 2009.


[-] [+]

Substituted by FA11 s78. Deemed to have come into force and takes effect as on and from 1 January 2011.


[-] [+]

Substituted by FA12 sched4(part2)(g).



Inserted by FA13 s96.