Taxes Consolidation Act 1997 section 529E

Returns by qualifying company

Section 529E requires qualifying companies that make relevant payments to non-resident artistes to file electronic returns of those payments to Revenue.

• A qualifying company must file a return with the Collector-General of all relevant payments made during a chargeable period, on or before the due date for that period, and must state the amount of the company's tax liability under the non-resident artistes chapter.
• The return must be made by electronic means, and the electronic filing provisions of Chapter 6 of Part 38 apply.
• A qualifying company that fails to file the return is liable to a penalty equal to the lesser of €5,000 or the amount of tax due, without prejudice to any other penalty or to criminal prosecution under section 1078.
• Revenue may make regulations governing how qualifying companies communicate electronically with Revenue, the particulars to be included in the return, and any other matters relating to these returns.