Revenue eBrief No. 063/17

12 June 2017

Tax-Geared Penalties for Non-Submission of Returns

The manual Tax-Geared Penalties for Non-Submission of Returns provides guidance as to the application of tax-geared penalties under section 1077E TCA 1997 in circumstances where the taxpayer has failed to deliver a return on or before the specified return date as set out under Chapter 3 Part 41A TCA 1997.