1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 4A Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (ss. 111A-111AAAE)
  4. Chapter 10 Administration (ss. 111AAF-111AAAD)
  5. 111AAK. UTPR return and self-assessment.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
    Version 1 of 1    

111AAK. UTPR return and self-assessment.

(1) An entity that is a relevant UTPR entity for a fiscal year shall prepare and deliver to the Revenue Commissioners a full and true return (in this Chapter referred to as a 'UTPR return') for the fiscal year, in the prescribed form, on or before the specified return date.

(2) A UTPR return shall include -

(a) a UTPR self-assessment,

(b) a declaration to the effect that the return is full and true, and

(c) such further particulars as the Revenue Commissioners may reasonably require for the purposes of this Part as provided for in the prescribed form.

(3) A UTPR return and UTPR self-assessment may be amended in accordance with section 959V, as applied by section 111AAT.

Comparing proposed amendment...
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