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Hi Alan, Where a tax payer becomes aware of income understated on a tax return in 2013 and wants to correct same, is it possible to amend their tax assessment taking into account that they are not able to amend their tax return in accordance with TCA 1997 S 959V(6)? Perhaps by way of letter to Revenue? Or are they entirely precluded from doing so by S959V (6) ?

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Asked on 1 July 2020 3:49 pm
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