1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 41A Assessing Rules Including Rules for Self Assessment (ss. 959A-959AW)
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Part 41A Assessing Rules Including Rules for Self Assessment (ss. 959A-959AW)

Comparing proposed amendment...
Chapter 1 Interpretation (Part 41A) (ss. 959A-959B)
In force
 959A. Interpretation.
In force
 959B. Supplemental interpretation provisions.
Chapter 2 Assessments: General Rules (ss. 959C-959H)
In force
 959C. Making of assessments: general rules.
In force
 959D. Record of assessments and generation of notices by electronic means.
In force
 959E. Notice of assessment by Revenue officer.
In force
 959F. Double assessment.
In force
 959G. Transmission to Collector-General of particulars of sums to be collected.
In force
 959H. Amended assessment and notice of amended assessment.
Chapter 3 Chargeable Persons: Returns (ss. 959I-959Q)
In force
 959I. Obligation to make a return.
In force
 959J. Requirements for returns for income tax and capital gains tax purposes.
In force
 959K. Requirements for returns for corporation tax purposes.
In force
 959L. Delivery of return by person acting under authority.
In force
 959M. Delivery of return by precedent partner.
In force
 959N. Exclusion from obligation to deliver a return.
In force
 959O. Failure to deliver a return.
In force
 959P. Expression of doubt.
In force
 959Q. Miscellaneous (Chapter 3).
Chapter 4 Chargeable Persons: Self Assessments (ss. 959R-959X)
In force
 959R. Inclusion of self assessment in return.
In force
 959S. Option for self assessment to be made by Revenue.
In force
 959T. Self assessment by person acting under authority.
In force
 959U. Self assessment by Revenue officer in relation to chargeable person.
In force
 959V. Amendment by chargeable person of return and of self assessment in return.
In force
 959W. Making of self assessment in accordance with return.
In force
 959X. Penalty for failure to make or amend self assessment.
Chapter 5 Revenue Assessments and Enquiries and Related Time Limits (ss. 959Y-959AE)
In force
 959Y. Chargeable persons and other persons: assessment made or amended by Revenue officer.
In force
 959Z. Right of Revenue officer to make enquiries.
In force
 959AA. Chargeable persons: time limit on assessment made or amended by Revenue officer.
In force
 959AB. Persons other than chargeable persons: time limit on Revenue assessment and amended assessment.
In force
 959AC. Chargeable persons: Revenue assessment and amendment of assessments in absence of return, etc.
In force
 959AD. Chargeable persons and other persons: Revenue assessment and amendment of assessments where there is fraud or neglect.
In force
 959AE. Other Revenue assessments and miscellaneous matters.
Chapter 6 Appeals (ss. 959AF-959AL)
In force
 959AF. Appeals in relation to assessments.
In force
 959AG. Chargeable persons: no appeal against self assessment.
In force
 959AH. Chargeable persons: requirement to submit return and pay tax.
In force
 959AI. Chargeable persons and other persons: no appeal against agreed amounts.
In force
 959AJ. Appeals against time limits for making enquiries and taking actions.
In force
 959AK. Appeals against amended assessments and provisions concerning preliminary matters.
In force
 959AL. Persons other than chargeable persons: other rules.
Chapter 7 Chargeable Persons: Preliminary Tax and Dates for Payment of Tax (ss. 959AM-959AV)
In force
 959AM. Interpretation and miscellaneous (Chapter 7).
In force
 959AN. Obligation to pay preliminary tax.
In force
 959AO. Date for payment of income tax.
In force
 959AP. Payment of preliminary tax by direct debit.
In force
 959AQ. Date for payment of capital gains tax.
In force
 959AR. Date for payment of corporation tax: companies other than with relevant accounting periods.
In force
 959AS. Date for payment of corporation tax: companies with relevant accounting periods.
In force
 959AT. Date for payment of corporation tax: groups.
In force
 959AU. Date for payment of tax: amended assessments.
In force
 959AV. Date for payment of tax: determination of an appeal.
Chapter 8 Miscellaneous provisions (s. 959AW)
In force
 959AW. Mutual agreement procedures.
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