Waiver of Certain Tax, Interest and Penalties Act, 1993

• Permanent Page URL

Waiver of certain interest and penalties in respect of certain tax.

3.—(1) (a) In this section—

“the Acts” means—

(i) the Acts within the meaning of section 2 ,

(ii) Chapter IV of Part V of the Income Tax Act, 1967 ,

(iii) section 17 of the Finance Act, 1970 ,

(iv) the Corporation Tax Acts,

(v) Part V of the Finance Act, 1920 , and the enactments amending or extending that Part,

(vi) the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act,

(vii) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act,

(viii) the Stamp Act, 1891, and the enactments amending or extending that Act, and

(ix) Part VI of the Finance Act, 1983 , and the enactments amending or extending that Part,

and any instruments made thereunder;

“the due date” means, in relation to an amount of tax, the date on which a person becomes liable to interest under any of the specified provisions in respect of the late payment of that tax;

“tax” means any tax, duty, levy or contributions payable in accordance with any provision of the Acts.

(b) The reference in subsection (2) to an amount of tax due and payable shall, in a case where tax is assessed or estimated in an assessment or estimate against which an appeal has been made, be construed as a reference to the amount of tax which becomes due and payable on the determination of the appeal (within the meaning of section 550 (2A) (c) of the Income Tax Act, 1967 ) or, pending such determination, the tax as assessed or estimated.

(2) This section applies to a person who had not paid or remitted before the due date an amount of tax (in this Act referred to as “arrears of tax”) due and payable by him, or chargeable, in accordance with any provision of the Acts in respect of or during the relevant period.

(3) Where a person to whom this section applies has unpaid arrears of tax on the passing of this Act, he shall on or before the 14th day of January, 1994, and subject to the provisions of subsection (6), pay or remit those arrears of tax.

(4) Notwithstanding any other provision of the Acts but subject to the provisions of subsection (5) and section 4 , where a person has paid or remitted, on or before the 14th day of January, 1994, his arrears of tax—

(a) any amount of relevant interest to which the person may be liable in relation to arrears of tax and which is unpaid at the date of the payment or remittance referred to in subsection (3) shall be waived,

(b) any amount of relevant interest in relation to arrears of tax which is paid by the person on or after the 26th day of May, 1993, shall be refunded to him, and

(c) proceedings shall not be initiated or continued for the recovery of any fine or penalty to which the person may be liable under any of the specified provisions in relation to arrears of tax, nor shall the Revenue Commissioners seek or demand from the person payment of any sum in lieu of such fine or penalty.

(5) This section shall not apply to any interest, fine or other penalty that—

(a) in the case of a fine or other penalty, is imposed by a court under any of the Acts,

(b) in the case of interest, is ordered by a court in any proceedings for the recovery of tax or interest to be paid by a person, or

(c) in any case, is included in a specified sum such as is referred to in subsection (2) (c) of section 23 of the Finance Act, 1983 , where the full amount of the specified sum was not paid on or before the 25th day of May, 1993.

(6) (a) Where a payment or remittance in accordance with the provisions of subsection (3) is made by an individual who also remits a settlement amount, then, without prejudice to the amount of that payment or remittance, so much of that payment or remittance as is referable to value-added tax may be remitted to the Chief Special Collector.

(b) Where, in accordance with paragraph (a), an individual makes a remittance to the Chief Special Collector, the individual by whom the remittance is made shall on the earlier of—

(i) the date of payment, or

(ii) a date within the specified period,

give a declaration in writing to the Chief Special Collector which—

(I) is made and signed by the individual,

(II) is in a form prescribed by the Revenue Commissioners and approved of by the Minister, and

(III) contains, in relation to that individual, a full and true statement of the amount of value-added tax comprised in the arrears of tax.

(c) On receipt by him of the declaration referred to in paragraph (b) and the remittance referred to in paragraph (a), the Chief Special Collector shall give to the individual by whom the remittance is made—

(i) a certificate, in a form prescribed by the Revenue Commissioners and approved of by the Minister, stating, in relation to that individual—

(I) his name and address, and

(II) the amount of the said remittance, and

(ii) evidence, in a form prescribed by the Revenue Commissioners and approved of by the Minister, that such a certificate has been given.

(7) Section 23 (4) of the Finance Act, 1983 , is hereby amended by the substitution of the following paragraph for paragraph (aa) (inserted by section 72 of the Finance Act, 1988 ):

“(aa) the provisions of section 72 of the Finance Act, 1988 , or section 3 of the Waiver of Certain Tax, Interest and Penalties Act, 1993, apply, or”.