Taxes Consolidation Act 1997 section 960E

Collection of tax, issue of demands, etc.

Section 960E sets out the functions of the Collector-General in relation to the collection and recovery of tax, including the power to demand payment, collect unpaid amounts, issue electronic demands, and provide receipts.

• All tax due and payable to Revenue must be paid to and collected by the Collector-General, including tax charged in assessments notified under section 959G.
• The Collector-General must demand payment of any tax that is due and payable but remains unpaid, and may issue such demands electronically to approved persons or those required to file and pay via ROS.
• Where tax remains unpaid following a demand, the Collector-General must collect and levy the outstanding amount from the person liable.
• On receipt of a tax payment, the Collector-General may issue a receipt, either separately for each payment or as a combined receipt covering all payments made within a specified period.