Section 49 Assessment of tax

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(1) Subject to section 46, assessments of tax under this Act shall be made by the Commissioners.

Who is responsible for making CAT assessments?

(1) Revenue are responsible for making CAT assessments....

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(1A) The Commissioners may issue an assessment to a person referred to in section 45(1) where a return has not been delivered to them under section 46(2).

Amendments

Subs (1A) inserted by Finance Act 2010 section 147(1)(m) from 3 April 2010.

Can Revenue issue an assessment to an accountable person?

(1A) Yes, if the self-assessment return has not been filed.

(2) If at any time it appears that for any reason an assessment was incorrect, the Commissioners may make a correcting assessment, which shall be substituted for the first-mentioned assessment.

Can Revenue replace an incorrect assessment with an amended assessment?

(2) Yes.

(3) If at any time it appears that for any reason too little tax was assessed, the Commissioners may make an additional assessment.

When can Revenue serve an additional assessment?

(3) Revenue may assess tax that has been under-assessed by means of an additional assessment.

(4) The Commissioners may serve notice in writing of the assessment of tax on any accountable person or, at the request of an accountable person, on that accountable person's agent, or on the personal representative of an accountable person if that person is dead.

On whom can Revenue serve notice of assessment?

(4) Revenue may serve written notice of assessment on an accountable person, or at his/her request, on his/her agent, or if he/she is dead, on the personal representative.

(5) Where the place of residence of the accountable person or of that accountable person's personal representative is not known to the Commissioners they may publish in Iris Oifigiúil a notice of the making of the assessment with such particulars of that assessment as they shall think proper and on the publication of the notice in Iris Oifigiúil the accountable person or that accountable person's personal representative, as the case may be, is deemed to have been served with the notice of the assessment on the date of such publication.

How is notice served if the accountable person cannot be traced?

(5) If Revenue do not know where the accountable person resides, they may serve the notice of assessment on the accountable person by publishing it in Iris Oifigiúil.

(6) Any assessment, correcting assessment or additional assessment under this section may be made by the Commissioners from any return or additional return delivered under section 46 or from any other information in the possession of the Commissioners or from any one or more of these sources.

On what may Revenue base their assessment?

(6) Revenue may base their assessment, amended assessment, or additional assessment on:...

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(6A)(a) For the purposes of subsection (6) an assessment, a correcting assessment or an additional assessment made in connection with or in relation to a relevant return may not be made after the expiry of 4 years from the date that the relevant return is received by the Commissioners.

(b) In this subsection "relevant return" means ...¹ a return or an additional return within the meaning of section 46.

Amendments

Subs (6A) inserted by Finance Act 2003 section 145(1)(c) from 1 January 2005 (Finance Act 2003 (Commencement of Section 145) Order 2003 para 3).

1 Deleted by Finance Act 2007 section 128 and Schedule 4 para 2(c) for 2006 and later years.

What time limit applies to the making of an assessment by Revenue?

(6A) Revenue may not make an assessment, a correcting assessment or an additional assessment in relation to a relevant return (section 46) once four years have expired since the date on which the return was filed.

(6B) The time limit referred to in subsection (6A) shall not apply where the Commissioners have reasonable grounds for believing that any form of fraud or neglect (within the meaning given in section 46(7B)(b)) has been committed by or on behalf of any accountable person in connection with or in relation to any relevant return (within the meaning given in subsection (6A)) which is the subject of assessment.

Amendments

Subs (6B) inserted by Finance Act 2003 section 145(1)(c) from 1 January 2005 (Finance Act 2003 (Commencement of Section 145) Order 2003 para 3).

Are there any exceptions to the four year time limit for assessments?

(6B) The four year time limit mentioned in (6A) does not apply in cases of fraud or neglect.

(7) The Commissioners, in making any assessment, correcting assessment or additional assessment, otherwise than from a return or an additional return which is satisfactory to them, shall make an assessment of such amount of tax as, to the best of their knowledge, information (including information received from a member of the Garda Síochána) and belief, ought to be charged, levied and paid.

If Revenue are not basing their assessment on a return, what else can they base it on?

(7) When making an assessment, amended assessment, or additional assessment which is not based on a return (or additional return), Revenue must make the assessment to the best of their knowledge and information. In this regard, "information" includes...

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(8) Nothing in section 46 shall preclude the Commissioners from making an assessment of tax, a correcting assessment of tax, or an additional assessment of tax, under the provisions of this section.

Do the self-assessment provisions impact on Revenue's power to make assessments?

(8) No. Section 46 (returns to be made by self-assessment) does not prevent Revenue from making an assessment, a correcting assessment, or an additional assessment.