Taxes Consolidation Act 1997 section 987

Penalties for breach of regulations

Section 987 imposes penalties on employers and other persons who fail to comply with their obligations under the PAYE system, and sets out the rules of evidence that apply in penalty proceedings.

• A penalty of €4,000 applies for failure to file returns, remit tax, make deductions or repayments, or maintain a register of employees
• Where the defaulting person is a body of persons, the secretary of that body is liable to a separate penalty of €3,000
• In penalty proceedings, Revenue certificates based on inspection of records are accepted as evidence of the facts stated until the contrary is proved
• Such certificates may be tendered in evidence without proof of the signatory's authority and are presumed to have been signed by a Revenue officer