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39 1997

TAXES CONSOLIDATION ACT, 1997

PART 42

Collection and Recovery

CHAPTER 1

Income tax

Date for payment of income tax other than under self assessment.

[ITA67 s477(1); FA90 s24(a)]

960. —Income tax contained in an assessment (other than an assessment made under Part 41 ) for any year of assessment shall be payable on or before the 1st day of November in that year, except that income tax included in any such assessment for any year of assessment which is made on or after the 1st day of November in that year shall be deemed to be due and payable not later than one month from the date on which the assessment is made.

Issue of demand notes and receipts.

[ITA67 s478; FA96 s132(2) and Sch5 PtII]

961. —(1) When income tax becomes due and payable, the Collector-General shall make demand of the respective sums given to him or her in charge to collect from the persons charged with those sums, or at the places of their last abode, or on the premises in respect of which the tax is charged, as the case may require.

(2) On payment of income tax, the Collector-General shall without charge give a receipt under his or her hand on the prescribed form.

Recovery by sheriff or county registrar.

[ITA67 s485(1), (2) and (5); FA69 s65(1) and Sch5 PtI; FA82 s10]

962. —(1) Whenever any person makes default in paying any sum which may be levied on that person in respect of income tax, the Collector-General may issue a certificate to the county registrar or sheriff of the county in which the defaulter resides or has a place of business certifying the amount of the sum so in default and the person on whom the sum is leviable.

(2) Immediately on receipt of the certificate the county registrar or sheriff shall proceed to levy the sum certified in the certificate to be in default by seizing all or any of the goods, animals and other chattels within his or her bailiwick belonging to the defaulter, and for such purposes the county registrar or sheriff shall (in addition to the rights, powers and duties conferred on him or her by this section) have all such rights, powers and duties as are for the time being vested in him or her by law in relation to the execution of a writ of fieri facias in so far as those rights, powers and duties are not inconsistent with the additional rights, powers and duties conferred on him or her by this section.

(3) A county registrar or sheriff executing a certificate under this section shall be entitled—

(a) if the sum certified in the certificate to be in default exceeds £15,000, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales appointed by the Minister for Justice, Equality and Law Reform under section 14 (1) (a) of the Enforcement of Court Orders Act, 1926 , and for the time being in force, as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order within the meaning of the Enforcement of Court Orders Act, 1926, (in this section referred to as an “execution order”) of the High Court,

(b) if the sum certified in the certificate to be in default exceeds £2,500 but does not exceed £15,000, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales referred to in paragraph (a), as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order of the Circuit Court, and

(c) if the sum certified in the certificate to be in default does not exceed £2,500, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales referred to in paragraph (a), as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order of the District Court.

Power of Collector-General and authorised officer to sue in Circuit Court or District Court.

[ITA67 s486(1), (2) and (4); FA94 s162(1)]

963. —(1) Where the amount due in respect of income tax does not exceed the amount which is the monetary limitation on the jurisdiction of the Circuit Court provided for in an action founded on quasi-contract at reference number 1 of the Third Schedule to the Courts (Supplemental Provisions) Act, 1961, the Collector-General or other officer of the Revenue Commissioners duly authorised to collect the tax may sue in that officer's own name in the Circuit Court for the amount so due as a debt due to the Minister for Finance.

(2) Where the amount so due does not exceed the amount which is the monetary limitation on the jurisdiction of the District Court provided for in an action founded on contract by clause (i) of paragraph A of section 77 of the Courts of Justice Act, 1924 (as amended by the Courts Act, 1991), the Collector-General or other officer of the Revenue Commissioners duly authorised to collect the tax may sue in that officer's own name in the District Court for the amount so due as a debt due to the Minister for Finance.

(3) The cost of any such proceedings brought by the Collector-General or other officer under this section shall be subject to the law and practice applicable to the costs of a like proceeding for the recovery of an ordinary civil debt of like amount in the same Court.

Continuance of pending proceedings.

[ITA67 s187(3) and s487]

964. —(1) Where the Collector-General duly appointed to collect any income tax has instituted proceedings under section 963 , or continues under this section any proceedings brought under subsection (1) or (2) of that section, for the recovery of such tax and, while such proceedings are pending, such Collector-General ceases for any reason to be the Collector-General so appointed to collect such tax, the right of such Collector-General to continue such proceedings shall forthwith terminate and the Collector-General duly appointed to collect such tax in succession to the Collector-General so ceasing shall if the Collector-General so appointed so desires be entitled to become and be a party to such proceedings in the place of the Collector-General so ceasing and be entitled to continue such proceedings accordingly.

(2) Where the Collector-General duly appointed to collect any income tax in succession to another Collector-General institutes or continues proceedings under section 963 for the recovery of the tax or any balance of the tax, the other Collector-General shall for the purposes of the proceedings be deemed until the contrary is proved to have ceased to be the Collector-General appointed to collect the tax.

Evidence in proceedings in Circuit Court or District Court for recovery of income tax.

[ITA67 s489; FA74 s70, s86 and Sch2 PtI]

965. —(1) In any proceedings in the Circuit Court or the District Court for or in relation to the recovery of income tax an affidavit duly made by an officer of the Revenue Commissioners deposing to any of the following matters—

(a) that the assessment of tax was duly made,

(b) that the assessment has become final and conclusive,

(c) that the tax or any specified part of the tax is due and out standing,

(d) that demand for the payment of the tax has been duly made,

shall be evidence until the contrary is proved of the matters so deposed to.

(2) Where the averments in the affidavit are not disputed by the defendant or respondent, it shall not be necessary for the officer by whom the affidavit was made to attend or give oral evidence at the hearing of the proceedings nor shall it be necessary to produce or put in evidence at the hearing any register, file, book of assessment or other record relating to the tax.

(3) Where any averment contained in the affidavit is disputed by the defendant or respondent, the judge shall, on such terms as to costs as he or she thinks just, give a reasonable opportunity by adjournment of the hearing or otherwise for the officer by whom the affidavit was made to attend and give oral evidence in the proceedings and for any register, file, book of assessment or other record relating to the tax to be produced and put in evidence in the proceedings.

High Court proceedings.

[ITA67 s488; FA74 s11 and Sch1 PtII; FA79 s12; FA80 s57(1)]

966. —(1) Without prejudice to any other means by which payment of sums due in respect of income tax may be enforced, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name in the High Court for the recovery of any sum due in respect of that tax, as a debt due to the Minister for Finance for the benefit of the Central Fund, from the person charged with that tax or from that person's executors or administrators or from any person from whom the sum in question is collectable, whether the person so charged was so charged before or after the passing of this Act, and the proceedings may be commenced by summary summons.

(2) Where an officer who has commenced proceedings pursuant to this section, or who has continued the proceedings by virtue of this subsection, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subsection (1)

(a) the right of such officer to continue the proceedings shall cease and the right to continue the proceedings shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners,

(b) where such other officer is nominated, he or she shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and

(c) where an officer is so substituted, he or she shall give notice in writing of the substitution to the defendant.

(3) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, that a person is an officer of the Revenue Commissioners and that he or she has been authorised by them for the purpose of subsection (1), shall be evidence until the contrary is proved of those facts.

(4) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts—

(a) that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subsection (1),

(b) that another person is an officer of the Revenue Commissioners,

(c) that such other person has been authorised by them for the purposes of subsection (1), and

(d) that such other person has been nominated by them, in relation to the proceedings, for the purposes of subsection (2),

shall be evidence until the contrary is proved of those facts.

(5) In proceedings pursuant to this section—

(a) a certificate signed by an inspector certifying the fact that before the institution of the proceedings a stated sum for income tax became due and payable by the defendant—

(i) under an assessment which had become final and conclusive, or

(ii) under section 942 (6),

and

(b) a certificate signed by the Collector-General certifying the following facts—

(i) that he or she is the Collector-General duly authorised to collect the stated sum referred to in paragraph (a),

(ii) that before the institution of the proceedings payment of that stated sum was duly demanded from the defendant, and

(iii) that that stated sum or a stated part of that sum remains due and payable by the defendant,

shall be evidence until the contrary is proved of those facts.

(6) In proceedings pursuant to this section, a certificate certifying the fact or facts referred to in subsection (3) or (4) or paragraph (a) or (b) of subsection (5) and purporting to be signed as specified in that subsection or paragraph may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by a person holding at the time of the signature the office or position indicated in the certificate as the office or position of the person signing.

(7) All or any of the sums due from any one person in respect of income tax may be included in the same summons.

(8) Subject to this section, the rules of the High Court for the time being applicable to civil proceedings commenced by summary summons shall apply to proceedings pursuant to this section.

Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax.

[FA86 s113(6)]

967. —In any proceedings in the District Court, the Circuit Court or the High Court for or in relation to the recovery of any income tax, a certificate signed by the Collector-General or other authorised officer certifying that before the institution of proceedings a stated sum of income tax transmitted in accordance with section 928 (2) became due and payable by the defendant—

(a) (i) under an assessment which had become final and conclusive, or

(ii) under section 942 (6),

and

(b) demand for the payment of the tax has been duly made,

shall be prima facie evidence until the contrary has been proved of those facts, and a certificate so certifying and purporting to be signed by the Collector-General or other authorised officer may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by the Collector-General or other authorised officer.

Judgments for recovery of income tax.

[ITA67 s492; FA74 s86 and Sch2 PtI; FA97 s146(1) and Sch9 PtI par1(34)]

968. —(1) In this section, “judgment” includes any order or decree.

(2) Where in any proceedings for the recovery of income tax judgment is given against the person against whom the proceedings are brought and the judgment provides for the arrest and imprisonment of that person, and a sum is accepted on account or in part payment of the amount for which the judgment was given—

(a) such acceptance shall not prevent or prejudice the recovery under the judgment of the balance remaining unpaid of that amount,

(b) the judgment shall be capable of being executed and enforced in respect of the balance as fully in all respects and by the like means as if the balance were the amount for which the judgment was given,

(c) the law relating to the execution and enforcement of the judgment shall apply in respect of the balance accordingly, and

(d) a certificate by a Secretary or an Assistant Secretary of the Revenue Commissioners stating the amount of the balance shall, for the purposes of the enforcement and execution of the judgment, be evidence until the contrary is proved of the amount of the balance.

Duration of imprisonment for non-payment of income tax.

[ITA67 s493; FA74 s86 and Sch2 PtI]

969. —Where any person is committed to prison by a court of competent jurisdiction for non-payment of a sum of money due to the Minister for Finance for the benefit of the Central Fund in respect of income tax, the Revenue Commissioners are hereby authorised and required at the expiration of 6 months from the date of the committal of such person to prison to order his or her discharge from prison whether the sum for the non-payment of which he or she was so committed has or has not been paid.

Recovery of income tax charged on profits not distrainable.

[ITA67 s494(1)]

970. —Where income tax is charged on the profits of royalties, markets or fairs, or on tolls, fisheries or any other annual or casual profits not distrainable, the owner or occupier or receiver of those profits shall be answerable for the income tax so charged, and may retain and deduct that tax out of any such profits.

Priority of income tax debts over other debts.

[ITA67 s482(1) and (2)]

971. —(1) No goods or chattels whatever, belonging to any person at the time any income tax becomes in arrear, shall be liable to be taken by virtue of any execution or other process, warrant or authority whatever, or by virtue of any assignment, on any account or pretence whatever, except at the suit of the landlord for rent, unless the person at whose suit the execution or seizure is made or to whom the assignment was made pays or causes to be paid to the Collector-General before the sale or removal of the goods or chattels all arrears of income tax due at the time of seizure, or payable for the year in which the seizure is made.

(2) Where income tax is claimed for more than one year, the person at whose instance the seizure has been made may, on paying to the Collector-General the income tax which is due for one whole year, proceed in that person's seizure in the like manner as if no income tax had been claimed.

Duty of employer as to income tax payable by employees.

[ITA67 s484(1) to (4) and (6) and (7); F(MP) A68 s3(3) and Sch PtII; FA96 s132(2) and Sch5 PtII; FA97 s146(1) and Sch9 PtI par1(33)]

972. —(1) Where any employed person has omitted to make payment of any income tax under Schedule D, E or F due and payable by that person for any year, the Revenue Commissioners may give notice to that person's employer at any time after a period of 3 months has elapsed since such income tax became due and payable requiring the employer to deduct the amount of income tax so in arrear from any remuneration payable by the employer to the employed person.

(2) On receipt of the notice, the employer shall deduct such sums, not exceeding in the aggregate the total amount of income tax so in arrear, at such times and in such manner as the Revenue Commissioners may direct and shall forthwith pay over the amounts so deducted to the Collector-General.

(3) Where any employer refuses or neglects to pay over to the Collector-General any sums within the time specified in the notice, the employer shall be liable to pay any such sum as if it had been duly assessed on the employer, and proceedings for the recovery of that sum may be taken in any manner prescribed by the Income Tax Acts, and failure on the part of the employer to deduct any such sum from the employed person shall not be any bar to the recovery of the sum by proceedings.

(4) Where the employer is a body of persons, subsections (3) and (4) of section 897 and subsections (2) and (3) of section 1044 shall apply in relation to anything required to be done under this section.

(5) An employer who pays over to the Collector-General any such sum of income tax as is required by the notice shall be acquitted and discharged of so much money as is represented by the payment as if that sum of money had actually been paid as remuneration to the employed person.

(6) The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.