S.I. No. 341/2008 - Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008

1. A person referred to in Schedule 13 to the Principal Act, other than one referred to in Schedule 1 to these Regulations.

2. A company which, at any time on or after 1 January 2010, is required under any provisions of the Companies Acts to append audited accounts to its annual return, other than one referred to in Schedule 1 to these Regulations.

GIVEN under my hand,

22 August 2008

MICHAEL O’GRADY

Revenue Commissioner.

EXPLANATORY NOTE

Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008

These Regulations are made by the Revenue Commissioners under the provisions of section 917EA of the

Taxes Consolidation Act 1997

. This section was inserted by

section 164

of the

Finance Act 2003

and was made subject to a commencement order by the Minister for Finance. This order was signed on 28 July 2008.

The Regulations provide for mandatory electronic filing and paying of certain tax returns and tax liabilities by Government Departments and Offices, State Bodies and larger companies. These obligations are being introduced in 2 phases. Government Departments, certain named Government Offices and bodies whose tax affairs are dealt with by Large Cases Division of the Revenue Commissioners come within phase 1, with effect from 1 January 2009, while all other State agencies and companies who are obliged under the Companies Act to produce audited accounts come within phase 2, with effect from 1 January 2010.

In essence, any tax return to be made to the Revenue Commissioners, which can be made electronically under the provisions of Chapter 6 of Part 38 of the

Taxes Consolidation Act 1997

, is covered by these Regulations as well as the payment of all associated tax liabilities. Companies in phase 2 will continue to be obliged to pay and file electronically even if they subsequently become exempt from the obligation to produce audited accounts.

The Regulations also provide that, in all cases where a repayment is due to be made by the Revenue Commissioners, it will be made electronically.

The Revenue Commissioners may, on application, exclude a person from the obligations to pay and file electronically if they are satisfied that the person does not have the capacity to do so and in this context “capacity” is defined to mean access to the requisite technology, both hardware and software. A person aggrieved at a failure by the Revenue Commissioners to exclude them from the requirements may appeal that failure to the Appeal Commissioners. An excluded person may, if circumstances change, have that exclusion revoked and that decision may also be appealed to the Appeal Commissioners.

Finally, provision is made to determine the time at which payments and repayments made by electronic means are to be taken as having been made.

The bodies to which these Regulations apply are set out in Schedules 1 and 2 to these Regulations.

3. The Comptroller and Auditor General.

4. The Revenue Commissioners.

5. The Public Appointments Service.

6. The Commissioners of Public Works in Ireland.

7. The Houses of the Oireachtas Commission.

8. A company or other body whose tax affairs are dealt with by Large Cases Division at any time on or after 1 January 2009.

SCHEDULE 2 SPECIFIED PERSONS FOR THE PURPOSES OF REGULATION 4

9. For the purpose of these Regulations—

(

a

) the time at which a payment of any specified tax liabilities by or on behalf of a specified person shall be taken as having been made shall be the later of the due date for that payment or the time at which the Commissioners receive authorisation to debit the amount of the payment from the account of the specified person in a financial institution, and

(

b

) the time at which a repayment of any specified tax liabilities to a specified person shall be taken as having been made shall be the time at which the Commissioners give authorisation to credit the amount of the repayment to the account of the specified person in a financial institution.

Presumptions

10. For the purposes of any dispute arising as to the time at which either or both a payment or a repayment of any specified tax liabilities to which these Regulations apply is to be taken as having been made, a certificate signed by an officer of the Commissioners which certifies that he or she has examined the relevant records and that it appears from them that the time at which the payment or the repayment is to be taken as having been made, is the time so specified in the certificate, shall be evidence until the contrary is proven that the payment or the repayment was made at the time so certified.

SCHEDULE 1 SPECIFIED PERSONS FOR THE PURPOSES OF REGULATION 3

S.I. No. 341 of 2008

TAX RETURNS AND PAYMENTS (MANDATORY ELECTRONIC FILING AND PAYMENT OF TAX) REGULATIONS 2008

ARRANGEMENT OF REGULATIONS