Taxes Consolidation Act 1997 section 1076

Supplementary provisions (Chapter 2)

Section 1076 defines "secretary" for the purposes of this Chapter and sets out the evidential rules that apply in proceedings to recover penalties under the Corporation Tax Acts.

• The term "secretary" is broadly defined to include company officers, representatives of non-resident companies, and officers of unincorporated bodies.
• Where a company's secretary is not an individual resident in the State, any Irish-resident director may be treated as secretary.
• In penalty recovery proceedings, an inspector's certificate is accepted as evidence that a notice was given or a return was not received, until the contrary is proved.
• Such a certificate may be tendered in evidence without proof of the inspector's signature and is deemed to have been validly signed unless challenged.