Section 849 Taxes under care and management of Revenue Commissioners

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(1) In this section, "tax" means income tax, corporation tax and capital gains tax.

(2) All duties of tax shall be under the care and management of the Revenue Commissioners.

What administration responsibilities do Revenue have?

(1)-(2) The Revenue Commissioners are responsible for the administration of income tax, corporation tax, and capital gains tax.

(3) The Revenue Commissioners may do all such acts as may be deemed necessary and expedient for raising, collecting, receiving and accounting for tax in the like and in as full and ample a manner as they are authorised to do in relation to any other duties under their care and management and, unless the Minister for Finance otherwise directs, shall appoint such officers and other persons for collecting, receiving, managing and accounting for any duties of tax as are not required to be appointed by some other authority.

What powers do Revenue have with regard to administration?

(3) The Revenue Commissioners are empowered to do "such acts as may be deemed necessary" to ensure that tax due to the State is collected....

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(4) All such appointments shall continue in force, notwithstanding the death, or the ceasing to hold office, of any Revenue Commissioner, and the holders shall have power to execute the duties of their respective offices and to enforce in the execution of those offices all laws and regulations relating to tax in every part of the State.

What happens if a Commissioner dies or retires?

(4) If one of the Commissioners dies in office or retires, Revenue staff appointments made during his tenure continue in force (i.e., do not automatically become invalid).

(5) The Revenue Commissioners may suspend, reduce, discharge or restore, as they see fit, any such officer or person.

What powers do Revenue have in relation to their staff?

(5) The Revenue Commissioners may suspend or restore the appointment of any their staff.

(6) Any act or thing required or permitted by this or any other statute to be done by the Revenue Commissioners in relation to tax may be done by any one Revenue Commissioner.