Taxes Consolidation Act 1997 section 960J

Evidential and procedural rules

Section 960J sets out the rules governing certificates and evidence in proceedings brought by the Collector-General to recover tax.

• A certificate from the Collector-General confirming that an assessment was made, is final, that tax is outstanding, or that a demand was issued serves as evidence of those facts until the contrary is proved.
• For PAYE tax, a separate certificate confirming the amount of income tax due and outstanding under Schedule E serves as evidence until disproved.
• Any such certificate may be tendered in evidence without formal proof and is presumed to have been duly signed unless challenged.
• Where a dispute arises over a certificate, the judge may adjourn proceedings to allow Revenue to attend and give oral evidence or produce records.