S.I. No. 233/1995 - Tobacco Products (Tax Stamps) Regulations, 1995.

S.I. No. 233 of 1995.

TOBACCO PRODUCTS (TAX STAMPS) REGULATIONS, 1995.

The Revenue Commissioners, in exercise of the powers conferred on them by section 8 (as amended by the Finance Act, 1994 (No. 13 of 1994) and the Finance Act, 1995 (No. 8 of 1995)) of the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977), hereby make the following Regulations:

1. (1) These Regulations may be cited as the Tobacco Products (Tax Stamps) Regulations, 1995.

(2) These Regulations shall come into operation on the 4th day of September, 1995.

2. (1) In these Regulations—

"the Commissioners" means the Revenue Commissioners;

"duty" means the duty of excise on tobacco products imposed by section 2 of the Principal Act;

"the Principal Act" means the Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977);

"purchaser" has the meaning assigned by Regulation 4 (1);

"tax stamp" has the same meaning as in the Principal Act.

(2) A reference in these Regulations to a Regulation is to a Regulation of these Regulations unless it is indicated that a reference to some other enactment is intended.

(3) A reference in these Regulations to a paragraph or subparagraph is to a paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended.

(4) Any reference in these Regulations to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment.

3. (1) Where a person intends to purchase tax stamps for the first time from the Commissioners, for the payment of duty on—

( a ) cigarettes, or

( b ) other tobacco products for which an Order of the Minister for Finance has been made under section 2A (5) (inserted by the Finance Act, 1995 (No. 8 of 1995) ) of the Principal Act,

such person shall apply to the Commissioners at least two months in advance of when such person wishes to have such stamps first issued to him or her.

(2) Applications under paragraph (1) shall be in such form and manner as the Commissioners may require.

(3) A person to whom paragraph (1) relates shall notify the Commissioners of any change to the particulars contained in any application made by such person pursuant to that paragraph.

4. (1) Where a person wishes to purchase tax stamps (in these Regulations referred to as a "purchaser") such person shall submit an order for such stamps in such form and manner as the Commissioners may require.

(2) The Commissioners may require that tax stamps be ordered on a periodic basis.

5. Tax stamps shall be issued to purchasers at such places and times as the Commissioners may decide.

6. The Commissioners may, subject to such conditions as they may consider necessary, allow tax stamps to be stored under their control in the premises of a purchaser.

7. (1) Tax stamps shall be affixed to the packaging containing tobacco products to which they relate in a manner approved by the Commissioners underneath any transparent final wrapper.

(2) Tax stamps shall be affixed on the packaging containing tobacco products to which they relate in whatever position the Commissioners may from time to time specify to purchasers and the Commissioners may specify different positions in respect of different sizes, types or brands of such tobacco products.

8. (1) A purchaser of tax stamps shall keep, in respect of each retail price category, records and accounts of—

( a ) stamps ordered,

( b ) deliveries of stamps to the purchaser's premises for storage under the Commissioners' control,

( c ) stamps issued to the purchaser from such storage or directly,

( d ) stamps affixed to packages,

( e ) stamps in respect of which duty was paid,

( f ) stamps in respect of which duty is outstanding,

( g ) stamps in respect of which remission or repayment has been allowed,

( h ) stocks of unused stamps, and

( i ) amounts of tobacco products produced by brand and package size,

and shall keep such other records and accounts as the Commissioners may from time to time direct and shall retain any documents relating to any of the foregoing matters.

(2) A purchaser of tax stamps shall furnish such returns in relation to tax stamps and production of tobacco products as the Commissioners may from time to time direct.

9. (1) All records and accounts required by these Regulations shall be kept up to date.

(2) The records and accounts required to be kept and any documents required to be retained by these Regulations shall

( a ) in the case of a manufacturer in the State, and save as the Commissioners may otherwise allow and subject to compliance with such conditions as they may think fit to impose, be kept at the factory to which they relate, and

( b ) in the case of an importer, an authorised warehousekeeper or a tax representative in the State acting on behalf of a manufacturer from outside the State, be kept at his or her principal place of business or such other place as the Commissioners may from time to time allow.

(3) A person shall not cancel, obliterate or alter any entry in any record or account required to be kept or any document required to be retained by these Regulations, or make in such record, account or document any entry which is untrue in any particular.

(4) Save where the Commissioners may otherwise allow and subject to compliance with such conditions as they may think fit to impose, a purchaser of tax stamps shall preserve all records, accounts and documents required to be kept or retained by these Regulations for a period of not less than 2 years from the date of the last entry therein.

10. A claim by a person for repayment or remission of duty under section 3 (1A) of the Principal Act shall be made in writing to the Commissioners in such form as they may specify for that purpose.

11. Compliance, in whole or in part, with any of the provisions of these Regulations shall not be required by any class of persons where, as respects that class, the Commissioners so allow and subject to such conditions as they may think fit to impose.

GIVEN this 1st day of September, 1995.

C. C. MAC DOMHNAILL,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations lay down conditions governing the collection of excise duty on tobacco products by means of tax stamps, and the resultant obligations on manufacturers, importers and tax representatives.