Section 529E Returns by qualifying company
(1) On or before the due date relating to a chargeable period, a qualifying company shall make a return to the Collector-General of all relevant payments made by the qualifying company during that chargeable period and shall specify on that return the amount of the qualifying company’s tax liability under this Chapter.
(2) A return required under this section shall be made by electronic means and the relevant provisions of Chapter 6 of Part 38 shall apply.
(3) Where a qualifying company fails to submit the return due under subsection (1), the qualifying company shall, without prejudice to any other penalty to which the qualifying company may be liable and without prejudice to section 1078, be liable to a penalty of €5,000 or the amount of the tax due under subsection (2), whichever is the lesser.
(4) The Revenue Commissioners shall make regulations for the purposes of this section and such regulations may provide for—
(a) the manner by which qualifying companies shall communicate electronically with the Revenue Commissioners,
(b) the particulars to be included in the return required under this section, and
(c) any other matters relating to returns under this section by a qualifying company.