Taxes Consolidation Act 1997 section 636

Returns

Section 636 requires a company that has made a transfer or disposal under the Mergers Directive provisions to file a return of that transaction with Revenue.

• A company that makes a transfer or disposal to which section 631, 632, 633, 633A, 633B, 633C or 634 applies must make a return to the appropriate inspector in such form as the Revenue Commissioners may require.
• Where corporation tax or capital gains tax is to be reduced by virtue of section 634, the return must include a relevant certificate from the tax authorities of the Member State in which the trade was carried on immediately before the transfer.
• The return must be made within nine months from the end of the accounting period in which the transfer occurs, which aligns with the self-assessment return deadline.
• The obligation applies to the transferring company, ensuring Revenue is notified of cross-border reorganisations that qualify for relief under the Mergers Directive.