Value-Added Tax Act, 1972
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Penalties generally. |
26.—(1) A person who does not comply with section 9 (2), 11 (7), 13, 16, 17, 18 or 19 or any provision of regulations in regard to any matter to which the foregoing sections relate shall be liable to a penalty of £20, together with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the non-compliance is continued. | |
(2) A person who is not a registered person and who, on or after the specified day, otherwise than under and in accordance with section 13, issues an invoice in which an amount of tax is stated shall be liable to a penalty of £20. | ||
(3) Where a person mentioned in subsection (1) or (2) is a body of persons, the secretary shall be liable to a separate penalty of £20. | ||
(4) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any penalty under any Act relating to the excise, and, notwithstanding section 10 (4) of the Petty Sessions (Ireland) Act, 1851 , summary proceedings under this section may be instituted within three years from the date of the incurring of the penalty. | ||
(5) Where— | ||
(a) a person does not comply with section 9 (2), 18 (2) or 19 (3), | ||
(b) compliance is required within a particular period, and | ||
(c) the person continues, during a further period of two or more days, not to furnish the particulars or return concerned or produce for inspection or permit the removal of the documents concerned, | ||
the non-compliance shall be regarded, for the purposes of subsection (1), as a non-compliance continuing on every day, other than the first, of the further period. | ||
(6) In proceedings for recovery of a penalty under this section— | ||
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, stated particulars or stated returns were not furnished by the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, furnish the particulars or return, | ||
(b) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated document was duly sent to the defendant on a stated day shall be evidence until the contrary is proved that that person received that document in the ordinary course, | ||
(c) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated notice was not issued by them to the defendant shall be evidence until the contrary is proved that the defendant did not receive the notice in question, | ||
(d) a certificate certifying as provided for in paragraph (a), (b) or (c) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed, until the contrary is proved, to have been signed by an officer of the Revenue Commissioners. | ||
(7) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings pursuant to this section. |