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 47 Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions (ss. 1052-1086)
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Part 47 Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions (ss. 1052-1086)

Comparing proposed amendment...
Chapter 1 Income tax and corporation tax penalties (ss. 1052-1070)
In force
 1052. Penalties for failure to make certain returns, etc.
Ceased
 1053. Penalty for fraudulently or negligently making incorrect returns, etc.
In force
 1054. Penalties in the case of a secretary of a body of persons.
In force
 1055. Penalty for assisting in making incorrect returns, etc.
In force
 1056. Penalty for false statement made to obtain allowance.
Ceased
 1057. Fine for obstruction of officers in execution of duties.
In force
 1058. Refusal to allow deduction of tax.
In force
 1059. Power to add penalties to assessments.
Ceased
 1060. Proceedings against executor or administrator.
Ceased
 1061. Recovery of penalties.
In force
 1062. Proceedings where penalty recoverable cannot be definitely ascertained.
In force
 1063. Time limit for recovery of fines and penalties.
In force
 1064. Time for certain summary proceedings.
In force
 1065. Mitigation and application of fines and penalties.
In force
 1066. False evidence: punishment as for perjury.
In force
 1067. Admissibility of statements and documents in criminal and tax proceedings.
In force
 1068. Failure to act within required time.
In force
 1069. Evidence of income.
In force
 1070. Saving for criminal proceedings.
Chapter 2 Other corporation tax penalties (ss. 1071-1076)
In force
 1071. Penalties for failure to make certain returns.
Ceased
 1072. Penalties for fraudulently or negligently making incorrect returns, etc.
In force
 1073. Penalties for failure to furnish particulars required to be supplied by new companies.
In force
 1074. Penalties for failure to give notice of liability to corporation tax.
In force
 1075. Penalties for failure to furnish certain information and for incorrect information.
In force
 1076. Supplementary provisions (Chapter 2).
Chapter 3 Capital gains tax penalties (s. 1077)
In force
 1077. Penalties for failure to make returns, etc. and for deliberately or carelessly making incorrect returns.
Chapter 3A Determination of Penalties and Recovery of Penalties (ss. 1077A-1077D)
In force
 1077A. Interpretation (Chapter 3A).
In force
 1077B. Penalty notifications and determinations.
In force
 1077C. Recovery of penalties.
In force
 1077D. Proceedings against executor, administrator or estate.
Chapter 3B Income Tax, Corporation Tax and Capital Gains Tax: Penalties for false returns, etc. (ss. 1077E-1077F)
In force
 1077E. Penalty for deliberately or carelessly making incorrect returns, etc.
In force
 1077F. Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc.
Chapter 4 Revenue offences (ss. 1078-1079)
In force
 1078. Revenue offences.
In force
 1078A. Concealing facts disclosed by documents.
In force
 1078B. Presumptions.
In force
 1078C. Provision of information to juries.
In force
 1079. Duties of relevant person in relation to certain revenue offences.
Chapter 5 Interest on overdue tax (ss. 1080-1083)
In force
 1080. Interest on overdue income tax, corporation tax and capital gains tax.
In force
 1080A. Interest on overdue tax - supplementary provision.
In force
 1080B. Covid-19: special warehousing and interest provisions (income tax).
In force
 1080C. Covid-19: interest charge on relevant person under section 1080B.
In force
 1081. Effect on interest of reliefs given by discharge or repayment.
In force
 1082. Interest on overdue income tax and corporation tax in cases of fraud or neglect.
In force
 1083. Application of sections 1080 to 1082 for capital gains tax purposes.
Chapter 6 Other sanctions (ss. 1084-1086)
In force
 1084. Surcharge for late returns.
In force
 1085. Corporation tax - late returns: restriction of certain claims for relief.
In force
 1086. Publication of names of tax defaulters.
In force
 1086A. Publication of names and details of tax defaulters.
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