Value Added Tax Consolidation Act 2010 section 112

Generation of electronic, etc. estimates and assessments

Section 112 provides that VAT estimates and assessments issued electronically or by other automated means are deemed to have been validly made by the officer whose name appears on the notice.

• Where a notice of estimation or assessment is issued by any electronic, photographic or other process, it is treated as having been made by the named officer, even though that officer did not personally sign or issue it.
• An estimate under section 110 is deemed to have been made by the nominated officer whose name appears on the notice.
• An assessment under section 111 is deemed to have been made by the inspector or authorised officer whose name appears on the notice, to the best of that officer's opinion.
• The provision covers notices issued by any other Revenue officer acting with the knowledge of the nominated officer, inspector or authorised officer.