First Previous (Chapter III Deduction of Sur-Tax from Emoluments) Next (PART XXXVIII Commencement, Repeals, Savings, Temporary and Transitional Provisions and Short Title)

6 1967

INCOME TAX ACT, 1967

PART XXXVII

Miscellaneous

Rules as to delivery of statements.

533. —Any person who, on his own behalf or on behalf of another person or body of persons, delivers a statement of the amount of the annual value or profits on which any tax is chargeable, shall, so far as the same are respectively applicable, observe the rules and directions contained in Schedule 18.

Income tax assessment to be conclusive in estimation of total income.

534. —Where an assessment has become final and conclusive for the purposes of income tax for any year of assessment, that assessment shall also be final and conclusive in estimating total income from all sources for the purposes of this Act, and no allowance or adjustment of liability, on the ground of diminution of income or loss, shall be taken into account in estimating such total income from all sources for such purposes unless that allowance or adjustment has been previously made on an application under the special provisions of this Act relating thereto.

Restriction on deductions in computing profits.

535. —(1) In arriving at the amount of profits or gains for the purpose of income tax—

(a) no other deductions shall be made than such as are expressly enumerated in this Act;

(b) no deduction shall be made on account of any annual interest, annuity or other annual payment to be paid out of such profits or gains in regard that a proportionate part of the tax is allowed to be deducted on making any such payment.

(2) In arriving at the amount of profits or gains from any property described in this Act, or from any office or employment of profit, no deduction shall be made on account of diminution of capital employed, or of loss sustained, in any trade or in any profession or employment.

Execution of warrants and precepts.

536. —(1) Warrants and precepts of the Special Commissioners shall be executed by the respective persons to whom they are directed.

(2) Members of the Garda Síochána shall aid in the execution of this Act, and obey and execute such precepts and warrants as are directed to them in that behalf under the authority of this Act.

Effect of want of form, error, etc., on assessments, charges, warrants and other proceedings.

537. —(1) An assessment, charge, warrant or other proceeding which purports to be made in pursuance of this Act shall not be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect, or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of this Act, and if the person or property charged or intended to be charged or affected thereby is designated therein according to common intent and understanding.

(2) An assessment or a charge made upon an assessment shall not be impeached or affected—

(a) by reason of a mistake therein as to—

(i) the name or surname of a person liable; or

(ii) the description of any profits or property; or

(iii) the amount of the tax charged;

(b) by reason of any variance between the notice and the certificate of charge or assessment:

Provided that in cases of charge the notice of charge shall be duly served on the person intended to be charged, and the notice and certificate shall respectively contain, in substance and effect, the particulars on which the charge is made; and every such charge shall be heard and determined on its merits by the Special Commissioners.

Exemption of appraisements and valuations from stamp duty.

538. —No appraisement or valuation given or made in pursuance and for the purposes of this Act shall be liable to any stamp duty.

Delivery of books and papers relating to tax.

539. —(1) A person who has in his custody or possession any books or papers relating to income tax or sur-tax shall, within one month next after notice in writing from the Revenue Commissioners requiring him to do so, deliver them to the person named in the notice, and if he fails to do so, shall, for every such offence, incur a penalty of £50.

(2) The receipt of the person named in the notice shall be a sufficient discharge to the person delivering the books or papers.

Criminal proceedings against collector.

540. —A collector appointed under section 7 of the Finance Act, 1934 , shall, for the purpose of any indictment or criminal proceedings for any felony or misdemeanour committed by him as such collector, be deemed to be a clerk, officer, or servant of the Revenue Commissioners.

Proof that person is a commissioner or officer.

541. —In any proceedings under or arising out of this Act before any court or person empowered to take evidence, prima facie proof of the fact that any person was a commissioner or officer may be given by proving that, at the time when any matter in controversy in any such proceedings arose, that person was reputed to be or had acted as a commissioner or officer.

Delivery, service and evidence of notices and forms.

542. —(1) Any directions which have been allowed by the Special Commisioners with reference to the time and manner of fixing, delivering or otherwise serving notices, and the persons on whom they are to be served, shall, when given by the inspector to the Collector, be observed by him.

(2) Any notice which under this Act is authorised or required to be given by the Revenue Commissioners or an inspector or other officer of the Revenue Commissioners may be served by post:

Provided that any other notice or document to be given, served, sent or delivered, under this Act or any Act relating to income tax, may be served by post in such cases as the Revenue Commissioners direct by regulations to be made by them for the purpose.

(3) A notice or form which is to be served on a person may be either delivered to him or left at his usual or last known place of abode:

Provided that any notice or other document to be given, served, sent or delivered to or on an employed person may be served by post at his place of employment.

(4) Any notice which under this Act is authorised or required to be given by the Revenue Commissioners may be signed and given by an officer of the Revenue Commissioners authorised by them for the purpose of giving notices of the class to which the notice belongs and, if so signed and given, shall be as valid and effectual as if signed under the hands of the Revenue Commissioners and given by them.

(5) Prima facie evidence of any notice given under this Act by the Revenue Commissioners or an inspector or other officer of the Revenue Commissioners may be given in any proceedings by production of a document purporting to be a copy of the notice, and it shall not be necessary to prove the official positions or position of the persons or person by whom the notice purports to be given or, if it is signed, the signatures or signature or that the persons or person signing and giving it were or was authorised so to do.

(6) Notices to be given or delivered to, or served on, the Special Commissioners shall be valid and effectual if given or delivered to or served on their Clerk.

(7) This section shall have effect notwithstanding any other provision of this Act.

Laying of regulations before Oireachtas.

543. —All such regulations of the Revenue Commissioners as relate to—

(a) the assessment, charge, collection and recovery of sur-tax,

or

(b) service by post,

shall be laid before each House of the Oireachtas as soon as may be after they are made, and, if a resolution annulling any such regulation is passed by either House of the Oireachtas within the next twenty-one days, or in the case of a regulation relating to surtax within the next forty days, on which that House has sat next after any such regulation has been laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

Clergymen and ministers of religion: deduction.

544. —(1) In assessing the tax chargeable under any Schedule upon a clergyman or minister of any religious denomination, the following deductions may be made from any profits, fees or emoluments of his profession—

(a) any sums of money paid or expenses incurred by him wholly, exclusively, and necessarily in the performance of his duty as a clergyman or minister;

(b) such part of the rent (not exceeding one-eighth), as the commissioners or inspector by whom the assessment is made may allow, paid by him in respect of a dwelling-house any part of which is used mainly and substantially for the purposes of his duty as such clergyman or minister;

and where any such clergyman or minister is in the occupation of a dwelling-house, but pays no rent therefor, he shall for the purposes of the foregoing provision be deemed to pay a rent equal to the annual value of the dwelling-house as assessed to tax under Schedule A.

(2) If no such deduction has been made, a proportionate part of the tax paid by him shall be repaid to the clergyman or minister on proof to the Special Commissioners that any sum has been expended as aforesaid.

Assessment of Electricity Supply Board.

545. —(1) It is hereby declared and enacted that for the purpose of determining liability for assessment to and payment of income tax, the Electricity Supply Board is not and never was the State or a branch or department of the Government of the State.

(2) The annual value with reference to which tax is to be charged under Schedules A and B of this Act in respect of any tenement or hereditament in the exclusive possession or control or the occupation of the Electricity Supply Board and for the time being exempt from assessment to the county rate or the municipal rate shall be ascertained according to the surveys and valuations made under the Valuation Acts.

Charge of tax in relation to source not producing income.

546. —Whenever in any year of assessment a person would be entitled to income from a particular source which in fact does not produce income for or within that year, and the tax thereon would if the source had produced income be computed by reference to income from the same source in any preceding year or years, such person shall, in the year of assessment aforesaid, be chargeable with tax in the same manner and to the like amount as if the source had produced income in such year.

Relief for certain gifts.

547. —(1) This section applies to a gift of money which, on or after the 6th day of April, 1965, is made to the Minister for Finance for use for any purposes for or towards the cost of which public moneys are provided and which is accepted by that Minister.

In this subsection “public moneys” means moneys charged on or issued out of the Central Fund or provided by the Oireachtas.

(2) Where a person who has made a gift to which this section applies claims relief from tax by reference thereto, the following provisions of this section shall have effect.

(3) For the purposes of tax for the year of assessment in which the person makes the gift, the amount thereof shall be deducted from or set off against any income of the person chargeable to tax for that year and tax shall, where necessary, be discharged or repaid accordingly; and the total income of the person or, where the person is a married woman whose income is deemed to be the income of her husband, the total income of the husband shall be calculated accordingly.

In this subsection “total income” means total income from all sources estimated in accordance with the provisions of this Act.

Relief for houses occupied by clergymen and ministers of religion.

548. —Where a clergyman or minister of any religious denomination occupies a dwelling-house rent free by virtue of his office in such circumstances that the annual value of the house does not fall to be regarded as part of his income, he shall be entitled, on giving notice to the inspector not later than the 30th day of September in any year, or, where the occupation of such clergyman or minister commenced after the 30th day of June, before the expiration of three months after the date of the commencement of such occupation, to require that the annual value of the house, after deducting therefrom the amount of any annual sum payable in respect of such house, shall for all purposes of income tax for that year be treated as earned income of such clergyman or minister.

In this section “annual sum” has the same meaning as in section 18 (3).

Unremittable income.

549. —(1) In this section—

tax” means income tax or sur-tax, as the case may be;

particular income” means income arising outside the State, the amount of which is, or is included in, the amount (in this section referred to as the said amount) on which, in accordance with this Act, the tax is computed.

(2) Subject to subsections (3), (4) and (5), the provisions of this section shall have effect where—

(a) tax is charged by an assessment for any period, whether beginning before or after the passing of this Act, and whether the assessment has been made before or after such passing, and

(b) the tax has not been paid.

(3) In any case in which, on or after the date on which the tax has become payable, such proof is given to the Revenue Commissioners as renders them satisfied that particular income cannot, by reason of legislation in the country in which it arises or of executive action of the government of that country, be remitted to the State, the Revenue Commissioners may, for the purposes of collection, treat the assessment as if the said amount did not include the particular income, but such treatment shall terminate on the Revenue Commissioners ceasing to be satisfied as aforesaid.

(4) The Revenue Commissioners may, for the purposes of this section, call for such information as they consider necessary.

(5) Any person who is dissatisfied with a decision of the Revenue Commissioners under subsection (3) may, by giving notice in writing to the Revenue Commissioners within twenty-one days after the notification of the decision to him, apply to have the matter referred to the Special Commissioners, as if it were an appeal against an assessment, and the provisions of this Act relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.

Interest on overdue tax.

550. —(1) Subject to the provisions of this section and sections 551 and 552, any tax charged by any assessment to income tax or to sur-tax shall carry interest at the rate of one half per cent. for each month or part of a month from the date when the tax becomes due and payable until payment.

(2) Where any tax is paid not later than three months from the date on which it becomes due and payable, the interest thereon under this section shall be remitted.

(3) Interest shall not be payable under this section on the tax charged by any assessment unless the total amount of the interest is not less than £1.

(4) The interest payable under this section—

(a) shall be payable without any deduction of income tax and shall not be allowed as a deduction in computing any income, profits or losses for any of the purposes of this Act, and

(b) shall be deemed to be a debt due to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Revenue Commissioners,

and, subject to subsection (5), the provisions of every enactment relating to the recovery of any tax charged by an assessment and the provisions of every rule of court so relating shall apply to the recovery of any amount of interest payable on that tax as if the said amount of interest were a part of that tax.

(5) In proceedings instituted by virtue of subsection (4)—

(a) a certificate by the Collector certifying that a stated amount of interest is due and payable by the person against whom the proceedings were instituted shall be evidence until the contrary is proved that that amount is so due and payable, and

(b) a certificate certifying as aforesaid and purporting to be signed by the Collector may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by the Collector.

Effect on interest of reliefs given by discharge or repayment.

551. —(1) Subject to subsection (2)—

(a) where relief from tax charged by any such assessment as is referred to in section 550 (1) is given to any person by a discharge of any of that tax, such adjustment shall be made of the amount payable under this section in relation to the assessment, and such repayment shall be made of any amounts previously paid under this section in relation thereto, as are necessary to secure that the total sum, if any, paid or payable under this section in relation to the assessment is the same as it would have been if the tax discharged had never been charged, and

(b) where relief from tax paid for any year of assessment is given to any person by repayment, he shall be entitled to require that the amount repaid shall be treated for the purposes of this subsection, so far as it will go, as if it were a discharge of the tax charged on him (whether alone or together with other persons) by any assessment for the same year, so, however, that it shall n0t be applied to any assessment made after the relief was given and it shall not be applied to more than one assessment so as to reduce, without extinguishing, the amount of tax charged thereby.

(2) No relief, whether by way of discharge or repayment, shall be treated as—

(a) affecting tax charged by any assessment to income tax unless it is a relief from income tax, or

(b) affecting tax charged by any assessment to sur-tax unless it is a relief from sur-tax.

Commencement of sections 550 and 551.

552. —(1) Sections 550 and 551 extend to assessments notwithstanding that they were made before the commencement of this Act or were made for years of assessment before the year 1967-68, and, in relation to any assessments made before the commencement of this Act, shall be deemed always to have had effect:

Provided that interest shall not be deemed to have begun to run under the said sections from any date before the 1st day of January, 1963.

(2) Sections 550 and 551 and subsection (1) of this section shall, in relation to assessments to income tax or sur-tax have effect and be deemed always to have had effect instead of the provisions of section 14 of the Finance Act, 1962 :

Provided that anything done under or by virtue of the said section 14 in relation to assessments to income tax or sur-tax shall be deemed to have been done under or by virtue of the corresponding provisions of sections 550 and 551, and references in any document to the said section 14 or any provision of that section shall, in relation to assessments to income tax or sur-tax be construed accordingly as references to the corresponding provisions of the said sections 550 and 551.

Allowance to owner of mineral rights for expenses.

553. —(1) Where for any year of assessment rights to work minerals in the State are let, the lessor shall be entitled on making a claim for the purpose to be repaid so much of the income tax paid by him by deduction or otherwise in respect of the rent or royalties for that year as is equal to the amount of the tax on any sums proved to the satisfaction of the Special Commissioners to have been wholly, exclusively, and necessarily disbursed by him as expenses of management or supervision of those minerals in that year:

Provided that no repayment of tax shall be made—

(a) except on proof to the satisfaction of the Special Commissioners of payment of tax on the aggregate amount of the rent or royalties; or

(b) if, or to such extent as, the said expenses have been otherwise allowed as a deduction in computing income for the purposes of income tax.

(2) Notice of any claim to the Special Commissioners under this section, together with the particulars thereof, shall be given in writing to the inspector within twelve months after the expiration of the year of assessment in respect of which the claim is made, and where the inspector objects to such claim the Special Commissioners shall hear and determine the same in like manner as in the case of an appeal to them against an assessment under Schedule D, and the provisions of this Act relating to the statement of a case for the opinion of the High Court on a point of law shall apply.