Section 987 Penalties for breach of regulations

Source

Taxes Consolidation Act 1997 section 987.

(1) Where a person fails—

(a) to comply  with  a  provision  of  this  Chapter  or  regulations made  under  this  Chapter  requiring  that  person  to  send  a return, statement, notification or certificate,

(b) to remit income tax to the Collector-General,

(c) to make a deduction or repayment in accordance with regulations made under section 986, or

(d) to keep and maintain a register of employees in accordance with section 988A,

that person shall be liable to a penalty of €4,000.

Amendments

Finance Act 2017 Schedule 1, 4(g)(i).

(1A)

Amendments

Finance Act 2017 Schedule 1, 4(g)(ii).

(2) Where the person mentioned in subsection (1) or is a body of persons, the secretary of the body shall be liable to a separate penalty of €3,000.

(4) In proceedings for recovery of a penalty under this section―

(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he or she has inspected the relevant records of the Revenue Commissioners and that it appears from them that during a stated period―

(i) a stated return, statement, notification or certificate was not received from the defendant,

(ii) stated wages sheets or other records or documents were not produced by the defendant,

(iii) the defendant did not remit stated tax to the Collector-General, or

(iv) the defendant did not make a stated deduction or repayment of tax,

shall be evidence until the contrary is proved that the defendant did not during that period send that return, statement, notification or certificate or did not produce those wages sheets or other records or documents or did not remit that tax to the Collector-General or did not make that deduction or repayment of tax;

(c) a certificate signed by an officer of the Revenue Commissioners which certifies that he or she has inspected the relevant records of the Revenue Commissioners and that it appears from them that during a stated period the defendant was an employer or a person whose name and address were registered in the register kept and maintained under section 988, shall be evidence until the contrary is proved that the defendant was during that period an employer or, as the case may be, a person whose name and address were so registered;

(d) a certificate certifying as provided for in paragraph (a), (b) or (c) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.

Amendments

Finance Act 2017 Schedule 1, 4(g)(iv).