Capital Acquisitions Tax Consolidation Act 2003 section 47

Signing of returns, etc

Section 47 sets out the requirements for signing, declaring, and delivering capital acquisitions tax returns, and provides for the administration of oaths and affirmations in connection with such returns.

• Every CAT return must be made on an official Revenue-approved form, signed by the accountable person, and include a declaration that it is correct and complete to the best of that person's knowledge, information and belief.
• Revenue may require a return to be made on oath, but equally may accept a return that has not been signed — in which case the return is treated as having been duly delivered.
• Oaths or affidavits for CAT purposes may be made before the Revenue Commissioners, an authorised Revenue officer, a Commissioner for Oaths, Peace Commissioner, Notary Public, or (if abroad) any person duly authorised to administer oaths in that place.
• Where a person does not wish to swear an oath (for example, for personal or religious reasons), an affirmation may be made instead and is treated in the same way as an oath.