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Surcharge for late submission of income tax and corporation tax returns.
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38.— (1) Where a liable person is a chargeable person (within the meaning of section 959A of the Act of 1997) and has not in relation to a return required under this Part—
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(a) prepared and delivered the return,
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(b) paid the local property tax payable, or
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(c) entered into an arrangement with the Revenue Commissioners for payment of the local property tax,
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on or before the specified return date (within the meaning of section 959A of the Act of 1997)—
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(i) the liable person shall be deemed not to have complied with section 959I(1) of the Act of 1997, and
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(ii) subject to subsection (2), section 1084(2) of the Act of 1997 shall apply accordingly.
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(2) Where subsequent to the relevant return date, the liable person prepares and delivers the return referred to in subsection (1), the surcharge referred to in section 1084(2) of the Act of 1997 shall not exceed the amount of the local property tax payable by the liable person.
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