Legal Issues

Legislation to cater for ROS was included in the 1999 Finance Act. This legislation provides for an approval of persons to transmit data in an approved matter; i.e. using ROS.

The change in legislation:

  • Allows an approved or authorised person electronically transmit the information required on a return on behalf of a taxpayer without the need for the taxpayer's signature. Once this is done the person obliged to make the return is deemed to have satisfied his/her legal obligation to do so.
  • Does away with the need to submit supporting documentation or declarations.
  • Allows for the recognition electronic transmission for legal purposes.
  • Ensures that return information cannot be repudiated at a later stage.

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