LegalizeS.I. No. 267/2002 - Value-Added Tax (Returns) Regulations 2002
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
The Revenue Commissioners, in exercise of the powers conferred on them by sections 19 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 (Returns Regulations 2002.
- (2) These Regulations are deemed to have come into operation on the 25 March 2002.
2.
In these Regulations “Principal Act” means the Value-Added Tax Act 1972 (No. 22 of 1972).
3.
Where a taxable person is required to furnish a return in accordance with paragraph (a) or (b) (inserted by section 84 of the Finance Act 1983 ) of section 19(3) of the Principal Act, then that person, or another person acting under that person's authority, shall complete such form as is issued for that purpose by the Collector-General in respect of the taxable period concerned and either the taxable person or the other person acting under that person's authority, as appropriate, shall sign a declaration on the form to the effect that the particulars shown on it are correct, and if that form provides for the inclusion of supplementary trading details in respect of any period, those details shall be deemed to be part of the return in respect of the taxable period concerned.
4.
Where a taxable person is authorised to furnish a return in accordance with section 19(3)(aa) (inserted by section 58 of the Finance Act 1989 ) of the Principal Act, then that person, or another person acting under that taxable person's authority, shall complete such form as is issued for that purpose by the Collector-General and either that taxable person or another person acting under that person's authority, as appropriate, shall sign a declaration on the form to the effect that the particulars shown on it are correct.
5.
The Value-Added Tax (Returns) Regulations 1996 ( S.I. No. 294 of 1996 ) are revoked.
| GIVEN under my hand, | |
| 4^th June 2002. | |
| JOSEPHINE FEEHILY Revenue Commissioner |
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purpose to be a legal interpretation.)
These Regulations allow a taxable person or another person acting under the taxable person's authority to furnish the details requested on the VAT return issued by the Collector-General under section 19 of the Act. The Regulations revoke and replace the Value-Added Tax (Returns) Regulations, 1996.
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