Taxes Consolidation Act 1997 section 1052

Penalties for failure to make certain returns, etc.

Section 1052 provides for penalties for failure to file returns, furnish information or comply with notices issued under the provisions listed in Schedule 29.

• A penalty of €3,000 applies where a person fails to comply with a notice requiring delivery of a return, statement, declaration, list or other document, or fails to furnish particulars or produce documents for inspection, under Schedule 29 column 1 or 2 provisions.
• A penalty of €3,000 also applies where a return is filed but required details in relation to a claimed exemption, allowance, deduction, credit or relief are omitted — but only where the omission is not rectified without unreasonable delay after it comes to the person's attention.
• A penalty of €3,000 applies for failure to do any act, furnish particulars or deliver any account required under Schedule 29 column 3 provisions; this is increased to €4,000 where the failure under a column 1 provision continues after the end of the tax year following the year in which the notice was given.
• In penalty recovery proceedings, a certificate signed by a Revenue officer or inspector is admissible as evidence of the issue of a notice, non-compliance, or failure to act, and may be tendered without further proof.