Taxes Consolidation Act 1997 section 882

Particulars to be supplied by new companies

Section 882 requires companies incorporated in the State, or commencing to carry on business in the State, to deliver specified particulars to Revenue within 30 days of certain trigger events, and provides for consequences where a company fails to comply.

• A company must deliver a written statement to Revenue within 30 days of commencing business, of any material change in information previously provided, or of receiving an inspector's notice requesting such information.
• The statement must include the company's name, registered office, principal place of business, secretary details, nature of business, commencement date, accounting date, and any other information Revenue considers necessary.
• Additional requirements apply to companies incorporated but not resident in the State (including details of controlling individuals or listed parent company, territory of central management and control, and country of tax residence) and to companies neither incorporated nor resident here but carrying on business in the State (local representative and principal place of business in the State).
• Where a company fails to deliver the required statement, Revenue may notify the registrar of companies, the registrar may begin the strike-off process under section 726 of the Companies Act 2014, and the company and its secretary are each liable to a separate penalty under section 1073 TCA 1997.