LegalizeS.I. No. 489/1998 - Value-Added Tax (Invoices and Other Documents) (Amendment) Regulations, 1998
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
1 amending act · 2006-10-26, S.I. No. 548/2006 - Value-Added Tax Regulations 2006
S.I. No. 489 of 1998.
VALUE-ADDED TAX (INVOICES AND OTHER DOCUMENTS) (AMENDMENT) REGULATIONS, 1998
The Revenue Commissioners, in exercise of the powers conferred on them by sections 17 and 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby make the following regulations:
1.
(1) These Regulations may be cited as the Value-Added Tax (Invoices and Other Documents) (Amendment) Regulations, 1998.
- (2) These Regulations shall come into operation on the 1st day of January, 1999.
2.
The Value-Added Tax (Invoices and Other Documents) Regulations, 1992 ( S.I. No. 275 of 1992 ), are hereby amended by the insertion of the following Regulation after Regulation 2:
"2A. Where an amount or consideration is specified for the purposes of these Regulations, then such amount or consideration shall be expressed in a denomination of the currency of the State and be identified by the use of the symbol appropriate to the denomination so expressed.".
GIVEN this 18th day of December, 1998
Josephine Feehily
Revenue Commissioner
EXPLANATORY NOTE
These Regulations amend the Value-Added Tax (Invoices and Other Documents) Regulations, 1992 to provide that amounts or considerations specified in VAT invoices and other documents must be expressed in a denomination of the State's currency and the appropriate symbol must be used to identify which denomination is being used. The Regulations do not prevent a person from showing the amount or consideration in both denominations, if desired, provided the appropriate symbols are included.
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