Taxes Consolidation Act 1997 section 849

Taxes under care and management of Revenue Commissioners

Section 849 places income tax, corporation tax and capital gains tax under the care and management of the Revenue Commissioners and sets out their powers to administer and collect those taxes.

• All duties of income tax, corporation tax and capital gains tax are under the care and management of the Revenue Commissioners.
• Revenue may do all acts deemed necessary and expedient for raising, collecting, receiving and accounting for those taxes, and may appoint staff for those purposes unless the Minister for Finance directs otherwise.
• Staff appointments continue in force notwithstanding the death or departure from office of any Revenue Commissioner, and appointees may enforce all tax laws throughout the State.
• Any act required or permitted to be done by the Revenue Commissioners in relation to tax may be done by any one Revenue Commissioner.