Taxes Consolidation Act 1997 section 959E

Notice of assessment by Revenue officer

Section 959E sets out the rules governing the issue of notices of assessment by Revenue officers, including what information the notice must contain and what additional details it may contain.

• Where Revenue raises a Revenue assessment or a self assessment, the assessing officer must issue a notice of assessment to the chargeable person, either in writing or by electronic means.
• The notice must include details of income, tax chargeable, tax payable, balance due or repayable, any surcharge, the name of the issuing officer, and the time allowed for appeal.
• Where an assessment covers tax under more than one Act (for example, income tax and USC) or includes amounts chargeable as income tax under another enactment (for example, PRSI), each amount must be separately identified.
• The notice may also include details of the Schedule, Case or statutory provision under which amounts are charged, along with calculations of the liability and amounts payable or repayable.