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39 1997

TAXES CONSOLIDATION ACT, 1997

CHAPTER 2

Other corporation tax penalties

Penalties for failure to make certain returns.

[CTA76 s143(7) (c) and (8)]

1071. —(1) Where any company has been required by notice served under section 884 to deliver a return and the company fails to comply with the notice—

(a) the company shall be liable to a penalty of £500 except in the case mentioned in subsection (2) and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of £50 for each day on which the failure so continues, and

(b) the secretary of the company shall be liable to a separate penalty of £100 except in the case mentioned in subsection (2).

(2) Where any failure mentioned in subsection (1) continues after the expiration of one year beginning with the date on which the notice was served, the first of the penalties mentioned in that subsection for which the company is liable shall be £1,000, and the secretary of the company shall be liable to a separate penalty of £200.

(3) The reference in subsection (1) to the delivery of a return shall be deemed to include a reference to the doing of any of the things specified in subparagraphs (i) and (ii) of paragraph (b) of section 884 (9).

Penalties for fraudulently or negligently making incorrect returns, etc.

[CTA76 s143(9), (10) and (11)]

1072. —(1) Where a company fraudulently or negligently—

(a) delivers an incorrect return under section 884 ,

(b) makes any incorrect return, statement or declaration in connection with any claim for any allowance, deduction or relief in respect of corporation tax, or

(c) submits to an inspector, the Revenue Commissioners or the Appeal Commissioners any incorrect accounts in connection with the ascertainment of the company's liability to corporation tax,

the company shall be liable to a penalty of—

(i) £500 or, in the case of fraud, £1,000, and

(ii) the amount or, in the case of fraud, twice the amount of the difference specified in subsection (2), and

the secretary of the company shall be liable to a separate penalty of £100 or, in the case of fraud, £200.

(2) The difference referred to in subsection (1) shall be the difference between—

(a) the amount of corporation tax payable by the company for the accounting period or accounting periods comprising the period to which the return, statement, declaration or accounts relate, and

(b) the amount which would have been the amount so payable if the return, statement, declaration or accounts had been correct.

(3) Subsection (3) of section 1053 shall apply for the purposes of this section as it applies for the purposes of section 1053 .

Penalties for failure to furnish particulars required to be supplied by new companies.

[CTA76 s141(2)]

1073. —Where a company fails to deliver a statement which it is required to deliver under section 882 —

(a) the company shall be liable to a penalty of £500 and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of £50 for each day on which the failure so continues, and

(b) the secretary of the company shall be liable to a separate penalty of £100.

Penalties for failure to give notice of liability to corporation tax.

[CTA76 s142(2)]

1074. —Where a company fails to give a notice which it is required to give under section 883 —

(a) the company shall be liable to a penalty of £500 and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of £50 for each day on which the failure so continues, and

(b) the secretary of the company shall be liable to a separate penalty of £100.

Penalties for failure to furnish certain information and for incorrect information.

[CTA76 s149]

1075. —(1) Where any person has been required by notice given under or for the purposes of section 401 or 427 or Part 13 to furnish any information or particulars and that person fails to comply with the notice, that person shall be liable, subject to subsection (3), to a penalty of £100 and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of £10 for each day on which the failure so continues.

(2) Where the person fraudulently or negligently furnishes any incorrect information or particulars of a kind mentioned in section 239 , 401 or 427 or Part 13 , the person shall be liable, subject to subsection (4), to a penalty of £100 or, in the case of fraud, £250.

(3) Where the person mentioned in subsection (1) is a company—

(a) the company shall be liable to a penalty of £500 and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of £50 for each day on which the failure so continues, and

(b) the secretary of the company shall be liable to a separate penalty of £100.

(4) Where the person mentioned in subsection (2) is a company—

(a) the company shall be liable to a penalty of £500 or, in the case of fraud, £1,000, and

(b) the secretary of the company shall be liable to a separate penalty of £100 or, in the case of fraud, £200.

(5) Subsection (3) of section 1053 shall apply for the purposes of this section as it applies for the purposes of section 1053 .

Supplementary provisions ( Chapter 2 ).

[CTA76 s154 and s147(3) and (4) (as it relates to application of ITA67 s172(5))]

1076. —(1) In this Chapter, “secretary” includes persons mentioned in section 1044 (2) and, in the case of a company not resident in the State, the agent, manager, factor or other representative of the company.

(2) In proceedings for the recovery of a penalty incurred under the provisions of the Corporation Tax Acts—

(a) a certificate signed by an inspector which certifies that he or she has examined his or her relevant records and that it appears from those records that a stated notice was duly given to the defendant on a stated day shall be evidence until the contrary is proved that the defendant received that notice in the ordinary course;

(b) a certificate signed by an inspector which certifies that he or she has examined his or her relevant records and that it appears from those records that during a stated period a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not during that period deliver that return;

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