Section 23 Assessment of tax due for any period
|
Amendments
Section 23 substituted by Value-Added Tax (Amendment) Act 1978 section 17 from 1 March 1979.
(1) Where, in relation to any period …1, [the inspector of taxes, or such other officer as the Revenue Commissioners may authorise to exercise the powers conferred by this section (hereafter referred to in this section as "other officer"), has reason to believe]2 that an amount of tax is due and payable to [the Revenue Commissioners]3 by a person in any of the following circumstances:
(a) the total amount of tax payable by the person was greater than the total amount of tax (if any) paid by him,
(b) the total amount of tax refunded to the person in accordance with section 20(1) was greater than the amount (if any) properly refundable to him, or
(c) an amount of tax is payable by the person and a refund under section 20(1) has been made to the person,
then, without prejudice to any other action which may be taken, [the inspector or other officer may]4, in accordance with regulations but subject to section 30, make an [assessment]5 in one sum of the total amount of tax which in [his]6 opinion should have been paid or the total amount of tax (including a nil amount) which in accordance with section 20(1) should have been refunded, as the case may be, in respect of …7 such period and may serve a notice on the person specifying-
(i) the total amount of tax so [assessed]8,
(ii) the total amount of tax (if any) paid by the person or refunded to the person in relation to the said period, and
(iii) the total amount so due and payable as aforesaid (referred to subsequently in this section as "the amount due").
Amendments
1 Deleted by Finance Act 2000 section 118(a) as on and from 23 March 2000. This allows Revenue to make single assessments on persons who do not submit an annual VAT return by the due date.
2 Substituted by Finance Act 1985 section 47(a)(i) from 30 May 1985.
3 Substituted by Finance Act 1985 section 47(a)(ii) from 30 May 1985.
4 Substituted by Finance Act 1985 section 47(a)(iii) from 30 May 1985.
5 Substituted by Finance Act 1992 section 185(a)(i) from 28 May 1992.
6 Substituted by Finance Act 1985 section 47(a)(iv) from 30 May 1985.
7 Deleted by Finance Act 2000 section 118(b) as on and from 23 March 2000.
8 Substituted by Finance Act 1992 section 185(a)(ii) from 28 May 1992.
(2) Where notice is served on a person under subsection (1), the following provisions shall apply:
(a) the person may, if he claims that the amount due is excessive, on giving notice to the Revenue Commissioners within the period of twenty-one days from the date of the service of the notice, appeal to the Appeal Commissioners, and
(b) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the amount due, or the amended amount due as determined in relation to the appeal, shall become due and payable as if the tax were tax which the person was liable to pay for the taxable period during which the period of fourteen days from the date of the service of the notice under subsection (1) expired or the appeal was determined by agreement or otherwise, whichever taxable period is the later.
(3) Where a person appeals an assessment under subsection (1), within the time limits provided for in subsection (2), he shall pay to the Revenue Commissioners the amount which he believes to be due, and if-
(a) the amount paid is greater than 80 per cent. of the amount of the tax found to be due on the determination of the appeal, and
(b) the balance of the amount found to be due on the determination of the appeal is paid within one month of the date of such determination,
interest in accordance with section 21 shall not be chargeable from the date of raising of the assessment.
Amendments
Subs (3) inserted by Finance Act 1992 section 185(b) from 28 May 1992.
Is further interest due once an appeal is determined?
(3) Where you appeal against an inspector's assessment, you must pay the VAT you believe to be due. No interest is chargeable on the assessment if the payment amounts to 80% or more of the VAT ultimately found to be due when the appeal is determined....
