Taxes Consolidation Act, 1997 (Number 39 of 1997)
Chapter 4
Revenue offences
1078 Revenue offences.
[FA83 s94; FA86 s40(2); FA89 s18 and Sch1 par3(2); FA92 s243; FA96 s132(1) and (2) and Sch5 PtI par13(2) and PtII]
(1) In this Part—
“the Acts” means—
(a) the Customs Acts,
(b) the statutes relating to the duties of excise and to the management of those duties,
(c) the Tax Acts,
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(ca) Part 18A,
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(ca) Parts 18A and 18C,
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(ca) [42]>Parts 18A, 18B, 18C and 18D,<[42][42]>Parts 18A, 18B, 18C, 18D and 18E,<[42]
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(cb) Part 22A,
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(cc) Part 22B,
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(d) the Capital Gains Tax Acts,
(e) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
(f) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
(g) the statutes relating to stamp duty and to the management of that duty, and
(h) Part VI of the Finance Act, 1983,
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(i) Part 18B,
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(i) [40]>the Finance (Local Property Tax) Act 2012<[40][40]>the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act<[40],
and any instruments made thereunder and any instruments made under any other enactment and relating to tax;
“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise any of the powers conferred by the Acts;
“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.
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(1A) (a) In this subsection—
“facilitating” means aiding, abetting, assisting, inciting or inducing;
“fraudulent evasion of tax by a person” means the person—
(a) evading or attempting to evade any payment or deduction of tax required under the Acts to be paid by the person or, as the case may be, required under the Acts to be deducted from amounts due to the person, or
(b) claiming or obtaining, or attempting to claim or obtain, relief or exemption from, or payment or repayment of, any tax, being relief, exemption, payment or repayment, to which the person is not entitled under the Acts,
where, for those purposes, the person deceives, omits, conceals or uses any other dishonest means including—
(i) providing false, incomplete or misleading information, or
(ii) failing to furnish information,
to the Revenue Commissioners or to any other person.
(b) For the purposes of this subsection and subsection (5) a person (in this paragraph referred to as the “first-mentioned person”) is reckless as to whether or not he or she is concerned in facilitating—
(i) the fraudulent evasion of tax by a person, being another person, or
(ii) the commission of an offence under subsection (2) by a person, being another person,
if the first-mentioned person disregards a substantial risk that he or she is so concerned, and for those purposes “substantial risk” means a risk of such a nature and degree that, having regard to all the circumstances and the extent of the information available to the first-mentioned person, its disregard by that person involves culpability of a high degree.
(c) A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person—
(i) is knowingly concerned in the fraudulent evasion of tax by the person or any other person,
(ii) is knowingly concerned in, or is reckless as to whether or not the person is concerned in, facilitating—
(I) the fraudulent evasion of tax, or
(II) the commission of an offence under subsection (2) (other than an offence under paragraph (b) of that subsection), by any other person, or
(iii) is knowingly concerned in the fraudulent evasion or attempted fraudulent evasion of any prohibition or restriction on importation for the time being in force, or the removal of any goods from the State, in contravention of any provision of the Acts.
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(1B) A person is guilty of an offence under this section if he or she, with the intention to deceive—
(a) purports to be, or
(b) makes any statement, or otherwise acts in a manner, that would lead another person to believe that he or she is,
an officer of the Revenue Commissioners.
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(2) A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person—
(a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax,
(b) knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return, statement or accounts in connection with any tax,
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(ba) knowingly or wilfully possesses or uses, for the purpose of evading tax, a computer programme or electronic component which modifies, corrects, deletes, cancels, conceals or otherwise alters any record stored or preserved by means of any electronic device without preserving the original data and its subsequent modification, correction, cancellation, concealment or alteration,
(bb) provides or makes available, for the purpose of evading tax, a computer programme or electronic component which modifies, corrects, deletes, cancels, conceals or otherwise alters any record stored or preserved by means of any electronic device without preserving the original data and its subsequent modification, correction, cancellation, concealment or alteration,
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(c) claims or obtains relief or exemption from, or repayment of, any tax, being a relief, exemption or repayment to which, to the person’s knowledge, the person is not entitled,
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(d) knowingly or wilfully issues or produces any incorrect invoice, receipt, instrument or other document in connection with any tax,
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(d) knowingly or wilfully issues or produces any incorrect invoice, receipt, instrument or other document in connection with any tax or in connection with the importation into the State or exportation from the State of any goods in contravention of any prohibition or restriction on their importation or exportation for the time being in force,
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(dd) (i) fails to make any deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6) required to be made by the person under section 172B(1),
(ii) fails, having made that deduction, to pay the sum deducted to the Collector-General within the time specified in that behalf in section 172K(2),
(iii) fails to make any reduction required to be made by the person under section 172B(2),
(iv) fails, having made that reduction, to pay to the Collector-General the amount referred to in section 172B(2)(d), which amount is treated under that section as if it were a deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6), within the time specified in that behalf in section 172K(2), or
(v) fails to pay to the Collector-General, within the time specified in that behalf in section 172K(2), an amount referred to in section 172B(3)(a) which is required to be paid by the person to the Collector-General and which is treated under that section as if it were a deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6),
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(e) (i) fails to make any deduction required to be made by the person under section 257(1),
(ii) fails, having made the deduction, to pay the sum deducted to the Collector-General within the time specified in that behalf in section 258(3), or
(iii) fails to pay to the Collector-General an amount on account of appropriate tax (within the meaning of Chapter 4 of Part 8) within the time specified in that behalf in section 258(4),
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(f) (i) fails to make any deduction required to be made by the person under section 734(5), or
(ii) fails, having made the deduction, to pay the sum deducted to the Collector-General within the time specified in paragraph 1(3) of Schedule 18,
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(f) fails to pay to the Collector-General appropriate tax (within the meaning of section 739E) within the time specified in that behalf in section 739F,
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(fa) fails to comply with the requirement in section 960S(4),
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(g) [8]>knowingly or wilfully fails<[8][8]>fails without reasonable excuse<[8] to comply with any provision of the Acts requiring—
(i) the furnishing of a return of income, profits or gains, or of sources of income, profits or gains, for the purposes of any tax,
(ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax,
(iii) the keeping or retention of books, records, accounts or other documents for the purposes of any tax, or
(iv) the production of books, records, accounts or other documents, when so requested, for the purposes of any tax,
(h) knowingly or wilfully, and within the time limits specified for their retention, destroys, defaces or conceals from an authorised officer—
(i) any documents, or
(ii) any other written or printed material in any form, including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form, which a person is obliged by any provision of the Acts to keep, to issue or to produce for inspection,
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(hh) knowingly or wilfully falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, any books, records or other documents—
(i) which the person has been given the opportunity to deliver, or as the case may be, to make available in accordance with section 900(3), or
(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,
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(i) fails to remit any income tax payable pursuant to Chapter 4 of Part 42, and the regulations under that Chapter, or value-added tax within the time specified in that behalf in relation to income tax or value-added tax, as the case may be, [13]>by the Acts, or<[13][13]>by the Acts,<[13]
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(ii) (i) fails to deduct tax required to be deducted by the person under [28]>section 531(1)<[28][28]>Chapter 2 of Part 18<[28], or
(ii) fails, having made that deduction, to pay the sum deducted to the Collector-General within the time specified in that behalf in [29]>section 531(3A)<[29][29]>Chapter 2 of Part 18<[29],
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(iii) (i) fails to deduct local property tax required to be deducted by the person under Part 10 of [40]>the Finance (Local Property Tax) Act 2012<[40][40]>the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act<[40], or
(ii) fails, having made that deduction, to remit the sum deducted to the Collector-General within the time specified in Chapters 1, 2 or 3, as the case may be, of Part 10 of [40]>the Finance (Local Property Tax) Act 2012<[40][40]>the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act<[40],
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(j) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax.
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(j) (i) obstructs, impedes, assaults or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purpose of any tax or in connection with the importation into the State or exportation from the State of any goods in contravention of any prohibition or restriction on their importation or exportation for the time being in force, or
(ii) attempts in any way to coerce or intimidate any officer of the Revenue Commissioners, or any other person, in connection with the performance of powers or duties under the Acts.
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(3) A person convicted of an offence under this section shall be liable—
(a) on summary conviction to a fine of [5]>£1,000<[5][6]>[5]>£1,500<[5]<[6][10]>[6]>€1,900<[6]<[10][17]>[10]>€3,000<[10]<[17][17]>€5,000<[17] which may be mitigated to not less than one fourth part of such fine or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment, or
(b) on conviction on indictment, to a fine not exceeding [2]>£10,000<[2][7]>[2]>£100,000<[2]<[7][7]>€126,970<[7] or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.
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(3A) Where a person has been convicted of an offence referred to in subparagraph (i), (ii) or (iv) of subsection (2)(g), then, if an application is made, or caused to be made to the court in that regard, the court may make an order requiring the person concerned to comply with any provision of the Acts relating to the requirements specified in the said subparagraph (i), (ii) or (iv), as the case may be.
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(3B) A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person fails or refuses to comply with an order referred to in subsection (3A) [22]>within a period of 30 days commencing on the day the order is made<[22].
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(4) Section 13 of the Criminal Procedure Act, 1967, shall apply in relation to an offence under this section as if, in place of the penalties specified in subsection (3) of that section, there were specified in that subsection the penalties provided for by subsection (3)(a), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act, 1967, to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly.
(5) Where an offence under this section is committed by a body corporate and the offence is shown [15]>to have been committed with the consent or connivance of<[15][15]>to have been committed with the consent or connivance of or to be attributable to any recklessness (as provided for by subsection (1A)(b)) on the part of<[15] any person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate, or a member of the committee of management or other controlling authority of the body corporate, that person shall also be deemed to be guilty of the offence and may be proceeded against and punished accordingly.
(6) In any proceedings under this section, a return or statement delivered to an inspector or other officer of the Revenue Commissioners under any provision of the Acts and purporting to be signed by any person shall be deemed until the contrary is proved to have been so delivered and to have been signed by that person.
(7) Notwithstanding any other enactment, proceedings in respect of an offence under this section may be instituted within 10 years from the date of the commission of the offence or incurring of the penalty, as the case may be.
(8) Section 1 of the Probation of Offenders Act, 1907, shall not apply in relation to offences under this section.
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(9) [30]>Sections 987(4) and 1052(4)<[30][30]>Sections 530U, 987(4) and 1052(4)<[30], subsections (3) and (7) of section 1053, [20]>subsections (9) and (17) of section 1077E [38]>or subsections (12) and (16) of section 1077F, as appropriate,<[38]<[20], and sections 1068 and 1069 [21]>and sections 26(6) and 27(7) of the Value-Added Tax Act, 1972,<[21] [21]>, and [25]>section 27A(16) of the Value-Added Tax Act 1972<[25][25]>sections 115(9) [39]>and 116(16)<[39][39]>116(16) or 116A(16), as appropriate,<[39] of the Value-Added Tax Consolidation Act 2010<[25],<[21] shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act, 1983, the purposes of those sections as so applied.
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(9) Sections 530U, 987(4), 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E or subsections (12) and (16) of section 1077F, as appropriate, sections 1068 and 1069, section 115(9), and subsection (16) of section 116 or subsection (16) of section 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act 1983, the purposes of those sections as so applied.
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(10) Any summons, notice, order or other document relating to proceedings under this section, or relating to any appeal against a judgement pursuant to such proceedings, may be served by an officer of the Revenue Commissioners.
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Substituted by FA03 s160(1). Applies as respects an offence committed on or after the day that this Act is passed.
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Substituted by FA08 s138(1)(d). Applies as respects an offence committed on a day after 13 March 2008.
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Inserted by F(No.2)A08 s2(e). This section is deemed to have come into force and takes effect as on and from 1 January 2009.
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Inserted by F(No.2)A08 s3(1)(e). This section is deemed to have come into force and takes effect as on and from 1 January 2009.
[20]
Inserted by F(No.2)A08 sched5(part2)(2)(ar)(i). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.
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Substituted by F(No.2)A08 sched5(part2)(2)(ar)(ii). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.
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Substituted by FA10 s150(2)(d). This section shall apply for the year of assessment 2010 and subsequent years.
[26]
Deleted by FA11 s3(1)(h). Applies for the year of assessment 2011 and each subsequent year of assessment.
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Substituted by FA11 s3(1)(i). Applies for the year of assessment 2011 and each subsequent year of assessment.
[28]
Substituted by FA11 s20(1)(q). With effect from 1 January 2011 as per S.I. No. 660 of 2011.
[29]
Substituted by FA11 s20(1)(r). With effect from 1 January 2012 as per S.I. No. 660 of 2011.
[30]
Substituted by FA11 s20(1)(s). With effect from 1 January 2012 as per S.I. No. 660 of 2011.
[32]
Inserted by FA12 s126(2). Deemed to have come into force and takes effect on and from 1 January 2012.
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Inserted by F(LPT)A12 s158 and sched(14)(a).
[41]
Substituted by FA22 Schedule(1)(f). Has effect on and from the date of the passing of this Act.
[43]
Inserted by FA22 s96(16). Comes into operation on and from the date of the passing of Finance Act 2022.