IE
S.I. No. 191/2010 - Natural Gas Carbon Tax Regulations 2010.
Table of Provisions (8)
Statutory Text (8 Articles)
1. Invoices, credit notes, debit notes, receipts and other records of payment.
2. Records relating to all natural gas supplied by a supplier.
3. Statements of account, profit and loss accounts, balance sheets, trading forecasts, trading and management accounts and reports relating to such accounts.
4. Records relating to payment of tax and any claim for relief from, or repayment of, tax.
5. Internal and external auditors’ reports.
GIVEN under my hand,
5 May 2010.
MICHAEL O’GRADY,
Revenue Commissioner.
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation.)
These Regulations implement certain provisions of Chapter 2 of Part 3 of the Finance Act 2010, which provides for an excise duty, called natural gas carbon tax, on natural gas supplied in the State to consumers.
6. An application or return required for the purpose of the tax shall be signed—
(
a
) in the case of an individual, by such individual or by a person authorised in writing to sign such application or return on behalf of such individual,
(
b
) in the case of a body corporate, by a director, company secretary or any person authorised in writing by one of them under the company seal to sign such application or return on behalf of the body, and
(
c
) in the case of an unincorporated body of persons, by one of the partners or any person authorised by one of them to sign such application or return on behalf of the body.
Preservation of records
7. (1) Except where the Commissioners may otherwise allow or require, the records required under these Regulations shall—
(
a
) be preserved for a period of not less than 6 years from the date of the last entry in such records, and
(
b
) be kept at the registered place of business of the person concerned, or such other place as the Commissioners may in any particular case allow.
(2) Except where otherwise required by the Commissioners, the records referred to in paragraph (1) may be kept by any electronic, photographic or other process that—
(
a
) ensures the integrity of the record, and
(
b
) allows the record to be readily displayed in a legible form, or reproduced in a permanent legible form.
Regulation 3
SCHEDULE 1
Particulars to be included in an application for registration
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of
11
th May
, 2010.
The Revenue Commissioners, in exercise of the powers conferred on them by
section 74
of the
Finance Act 2010
(No. 5 of 2010), hereby make the following regulations
Citation