Taxes Consolidation Act, 1997
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Assessment in absence of return. [ITA67 s184; FA69 s33(1) and Sch4 PtI; CTA76 s140(1) and Sch2 PtI par7; DCITPA96 s5; CABA96 s24(1)] |
922.—(1) In this section, “information” includes information received from a member of the Garda Síochána. | |
(2) Where the inspector does not receive a statement from a person liable to be charged to income tax, the inspector shall to the best of his or her information and judgment, but subject to section 997 , make an assessment on that person of the amount at which that person ought to be charged under Schedule E. | ||
(3) Where— | ||
(a) a person makes default in the delivery of a statement in respect of any income tax under Schedule D or F, or | ||
(b) the inspector is not satisfied with a statement which has been delivered, or has received any information as to its insufficiency, | ||
the inspector shall make an assessment on the person concerned in such sum as according to the best of the inspector's judgment ought to be charged on that person. |