63 Recovery of tax and penalties

Summary

Chapter 1C of Part 42 of the Taxes Consolidation Act 1997 deals with the recovery of tax, interest and penalties. It makes every sum due for tax, interest and penalties a debt due to the Minister for Finance for the benefit of the Central Fund. It also provides for the recovery of such sums by court action.

Details

(1) [This subsection has been repealed by Schedule 4 to the Finance (No. 2) Act 2008 – see now Chapter 1C of Part 42 of the Taxes Consolidation Act 1997.]

(2) [This subsection has been repealed by Schedule 4 to the Finance (No. 2) Act 2008 – see now Chapter 1C of Part 42 of the Taxes Consolidation Act 1997.]

(3) The Revenue Commissioners can take proceedings in the Circuit Court to enforce the delivery of a return in a case where the donee or successor fails to deliver a return. This provision is necessary because, although the Revenue Commissioners have power under section 49 to make an assessment to the best of their knowledge in the absence of a return, cases will arise where they will not have sufficient information on which to make a return. In that situation, the only remedy is to oblige the persons accountable for the payment of tax to furnish the information by delivering a return.

(4) Where the Revenue Commissioners have to look to the owner of property on which the tax is a charge under section 60 to recover the tax, they can issue an order directing the owner to pay the tax.

Relevant Date: Finance Act 2015