Taxes Consolidation Act 1997 section 959D

Records of assessments and generation of notices by electronic means

Section 959D requires the Revenue Commissioners to maintain a record of all assessments and provides that an assessment is deemed to have been made by the Revenue officer whose name appears on the notice of assessment.

• Revenue must keep a record of every Revenue assessment and every self assessment made by a Revenue officer under section 959U.
• Recording the details of an assessment electronically is sufficient to satisfy this record-keeping obligation.
• Where a notice of assessment is produced electronically in the name of a particular Revenue officer, that officer is deemed to have made the assessment.
• The named officer is also deemed to have made a Revenue assessment to the best of his or her judgement and to have issued the notice.