Taxes Consolidation Act 1997 section 917L

Exercise of powers

Section 917L ensures that electronic filing of tax returns carries the same legal standing as filing by post, so that neither Revenue nor the taxpayer is disadvantaged.

• The section applies where a person's obligation to file a return is treated as fulfilled through an approved electronic transmission
• Revenue and its officers retain all the same powers and duties in respect of electronically filed returns as they would have for returns submitted by post
• The taxpayer likewise retains all the same rights and duties in respect of an electronically filed return as would apply to a posted return
• The effect is that the method of filing — electronic or postal — has no bearing on the legal standing of the return or the position of either party