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Taxes Consolidation Act, 1997 (Number 39 of 1997)

984A. Electronic system

(1) Any return, statement, notification, instruction, information, declaration, direction or claim required by this Chapter or regulations made under this Chapter, shall be given by electronic means and through such electronic systems as the Revenue Commissioners may make available for the time being for any such purpose, and the provisions of Chapter 6 of Part 38 shall apply.

(2) Subsection (1) shall not apply?—

(a)to an employer who has been excluded by the Revenue Commissioners, in accordance with regulations made under section 917EA, from the obligation to use electronic means, for such period as the Revenue Commissioners may specify,

(b)to a notification under section 984, or

(c)to a direction under section 985E or section 985F.


Inserted by FA17 sched1(4)(b). Applies for the income tax month commencing 1 January 2019 and each subsequent income tax month in respect of emoluments paid on or after 1 January 2019.