Taxes Consolidation Act 1997 section 917G

Approved persons

Section 917G sets out the requirements for a person to become approved by Revenue for the purpose of transmitting tax return information electronically.

• A person must be approved by Revenue before transmitting electronic returns, and must notify Revenue of all authorised persons who will also make transmissions on their behalf.
• Applications for approval are made to Revenue by whatever means Revenue determines, and Revenue must notify the applicant of the grant or refusal, giving reasons for any refusal.
• Revenue may withdraw an approval by written notice, but only where the approved person or an authorised person has failed to comply with the technical requirements for electronic transmission.
• A person who is refused approval or whose approval is withdrawn may appeal to the Appeal Commissioners within 30 days of the date of the notice of that decision.