Taxes Consolidation Act 1997 section 917EA

Mandatory electronic filing and payment of tax

Section 917EA empowers Revenue to make regulations requiring certain taxpayers to file returns, pay tax liabilities, and receive repayments electronically.

• Revenue may make regulations mandating electronic filing of specified returns, electronic payment of specified tax liabilities, and electronic repayment of tax
• Persons who cannot reasonably be expected to have the capacity to file or pay electronically must be excluded from the requirements, with a right of appeal to the Appeal Commissioners
• A penalty of €1,520 applies where a specified person files a return or makes a payment in a form other than that required by the regulations
• All regulations made under this section must be laid before Dáil Éireann and may be annulled by resolution within 21 sitting days