Chargeable person
15/01/1992
Query
Whether non-resident with no income in the State is a chargeable person
Decision
Not a chargeable person
Income Tax
Section 950, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT922002
01/10/1993
Query
Are non-proprietary directors whose benefits in kind exceed their allowanxes or who do not provide reasonable estimates of their benefits etc. to the Inspector regarded as chargeable persons?
Decision
Yes. - see paragraphs 4.1 and 4.2 of Statement of Practice SP- IT/1/93
Income Tax
Section 950, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT933501
14/07/1997
Query
Chargeable person - does Revenue have to prove that a taxpayer is a chargeable person. The issue arises in the context of an appeal against an assessment. Section 957 Taxes Consolidation Act, 1997 requires that a chargeable person must submit a return and pay the tax in accordance with the return before he/she can appeal against the assessment. The obligation applies only to chargeable persons.
Decision
where the taxpayer is potentially chargeable (e.g. is not the non-assessable spouse) and where Revenue assess the taxpayer, s/he thereupon becomes a chargeable person, pending the discharge of the assessment. A return must be submitted and the tax due per that return must be paid before the taxpayer can appeal against the assessment.
Income Tax
Section 950, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT972006