Taxes Consolidation Act 1997 section 529G

Section 529G allows a Revenue officer to raise an assessment on a qualifying company (a film company) where the officer believes that the correct amount of film artistes withholding tax has not been returned or paid.

• Where a Revenue officer believes that a qualifying company has not included the correct amount of appropriate tax in a return, or where the officer is dissatisfied with a return, the officer may make an assessment to the best of his or her judgement of the tax due for one or more chargeable periods.
• The tax specified in an assessment is due and payable by the qualifying company, and a Revenue officer may amend an assessment and issue the notice of assessment or amended assessment by electronic means.
• The general provisions of Chapter 5 of Part 41A (including time limits) apply with any necessary modifications to assessments and amended assessments made under this section.
• A qualifying company aggrieved by an assessment may appeal to the Appeal Commissioners within 30 days, but cannot appeal unless it has first made the required return and paid the tax and interest due on the basis of that return.