Finance (Local Property Tax) Act 2012 section 33

Issue of notice by Revenue requiring returns to be made

Section 33 deals with the power of the Revenue Commissioners to issue a notice requiring a person to file a local property tax return.

• Revenue may issue a notice requiring a person to prepare and deliver a local property tax return by a specified date.
• A notice may be issued where the person is a liable person for a residential property entered in the register.
• A notice may also be issued where Revenue has reason to believe the person may be a liable person.
• A person cannot be required to file a return any earlier than the normal return filing date that applies to that return.