Taxes Consolidation Act 1997 section 917H

Approved transmissions

Section 917H sets out the requirements that an electronic transmission of tax return information must meet in order to qualify as an "approved transmission" under the Revenue Online Service (ROS).

• An electronic transmission of tax return information is not valid unless it complies with the specific requirements laid down by the Revenue Commissioners.
• Revenue must publish and communicate to all approved and authorised persons the rules governing how returns are to be filed electronically and how electronic identifiers are to be used.
• The published requirements cover the software to be used, the terms and conditions of making a transmission, and the rules for using an electronic identifier.
• Revenue may set different terms and conditions for different types of returns, different categories of filer, or combinations of both.