Taxes Consolidation Act 1997 section 917F

Electronic transmission of returns

Section 917F sets out the conditions under which a person's obligation to file a tax return is treated as fulfilled by electronic transmission, and disapplies certain paper-based requirements that do not suit electronic filing.

• An electronic return is accepted as valid only if it is made by an approved or authorised person, uses an approved transmission method, carries the filer's electronic identifier, and is acknowledged by Revenue
• Traditional paper return requirements such as signed declarations, certificates, prescribed forms, and written signatures do not apply to electronic returns
• The official filing date is the date on which Revenue's system acknowledges receipt of the electronic transmission
• Supporting documents need not be submitted with the electronic return but must be retained and produced to a revenue officer within 30 days of any request