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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2013 - onwards
  Version 2 of 2    

959R. Inclusion of self assessment in return.

(1) Subject to sections 959S and 959T, every return prepared and delivered under Chapter 3 in respect of a chargeable period shall include a self assessment by the chargeable person to whom the return relates.

(2) A self assessment shall be made in, and as part of, the return and shall include such details as the Revenue Commissioners may require.

(3) The details referred to in subsection (2) shall include an assessment by the chargeable person, in accordance with the Acts, for the chargeable period involved of -

(a) the amount of the income, profits or gains or, as the case may be, chargeable gains arising to the person for the period,

(b) the amount of tax chargeable on the person for the period,

(c) the amount of tax payable by the person for the period, and

(d) the balance of tax, taking account of any amount of tax paid directly by the person to the Collector-General for the period, which under the Acts -

(i) is due and payable by the person to the Revenue Commissioners for th

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