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INCOME TAX ACT, 1967
Statements, Lists, and Declarations.
I.—By Every Landlord, Immediate Lessor, Person Rated to Municipal or County Rate or Occupier of Lands, Tenements or Hereditaments to be Charged Under Schedules A and B, or Either of Them.
A statement of the rent and annual value, or the annual value, as the case shall require, of all lands, tenements or hereditaments occupied, estimating separately such as are occupied as owner or tenant, and also such as are held under different landlords, and also such as are chargeable by reference to the rent or annual value, or on the amount of profits; and also estimating separately the rent or annual value chargeable in respect of the property, and the amount chargeable in respect of the occupation, distinguishing the same as follows:—
Lands and tenements occupied as owner;
Lands and tenements let, with the rent and annual value thereof estimated separately;
Rateable valuations of such land and tenements;
The amount of any tithe rent charge paid in the preceding year in respect of the above lands and tenements;
The amount of each deduction claimed in respect thereof.
II.—By or for Every Person Carrying on any Trade or Exercising any Profession to be Charged Under Schedule D.
The amount of the profits or gains thereof arising within the preceding year.
III.—By Every Person Entitled to Profits of an Uncertain Value Not Before Stated, or any Interest, Annuity, Annual Payment, Discount or Dividend, to be Charged Under Schedule D.
The full amount of the profits or gains arising therefrom within the preceding year.
IV.—By Every Person Entitled to or Receiving Income from Securities or Possessions out of the State to be Charged Under Schedule D.
(1) The full amount arising within the preceding year, and the amount of every deduction or allowance claimed in respect thereof, together with the particulars of such deduction and the grounds for claiming such allowance; or
(2) In the case of any such person who satisfies the Revenue Commissioners that he is not domiciled in the State, or that being a citizen of Ireland he is not ordinarily resident in the State, or in the case of income arising from such securities and possessions aforesaid which form part of the investments of the foreign life assurance fund of an assurance company the full amount of the actual sums received in the State from remittances payable in the State or from property imported, or from money or value arising from property not imported, or from money or value so received on credit or on account in respect of such remittances, property, money or value brought into the State in the preceding year without any deduction or abatement.
V.—By Every Person Entitled to any Annual Profits or Gains Not Falling Under Any of the Foregoing Rules, and Not Charged by any of the Other Schedules, to be Charged Under Schedule D.
The full amount thereof received annually, or according to the average directed to be taken by the inspector on a statement of the nature of such profits or gains and the grounds on which the amount has been computed, and the average taken, to the best of the knowledge and belief of such person.
VI.—Statement of Profits of any Public Office, or Employment of Profit, to be Charged Under Schedule E.
The amount of the salary, fees, wages, perquisites, and profits of the year of assessment or of the preceding year, as the case shall require.
VII.—General Declaration by Each Person Returning a Statement of Profits or Gains to be Charged Under Schedules A, B, D, or E.
Declaring the truth thereof, and that the same is fully stated on every description of property, or profits or gains, included in the Act relating to the said tax, and appertaining to such person, estimated to the best of his judgment and belief, according to the provisions of this Act.
VIII.—Lists and Declarations for Facilitating the Execution of the Act in Relation to the Tax Chargeable on Others.
First. List containing the name of every lodger or inmate resident in any dwelling-house, with the ordinary place of residence of every lodger or inmate who has any ordinary place of residence elsewhere at which he can be, and is desirous of being, assessed.
Second. List containing the name and place of residence of every person in any service or employ, and the payments made to every such person in respect of the service or employment.
Third. List to be delivered by every person chargeable on behalf of another person, and by any person whomsoever who, in whatever capacity, is in receipt of any money or value, or of profits or gains, of or belonging to any other person, describing the person for whom he acts, and stating his name and address, and the amount of such money, value, profits or gains, and declaring whether such person is of full age, or a married woman living with her husband, or a married woman whose husband is not accountable for the payment of any tax charged on her, or is resident in the State, or is an incapacitated person. The person delivering such list shall also deliver a list containing the names and addresses of any other person or persons acting jointly with him.
Fourth. Declaration on whom the tax is chargeable in respect of any such money, value, profits or gains.
Fifth. List containing the proper description of every body of persons, or trust, for which any person is answerable under this Act; and where any such person is answerable under this Act for the tax to be charged in respect of the property or profits or gains of other persons, he shall deliver such lists as aforesaid, together with the required statements of such profits or gains.
IX.—Lists, Declarations, and Statements to be Delivered in Order to Obtain any Allowance or Deduction.
First. Declaration of the amount of value of property or profits or gains returned, or for which the claimant has been, or is liable to be, assessed.
Second. Declaration of the amount of rents, interests, annuities, or other annual payments, in respect of which the claimant is liable to allow the tax, with the names of the respective persons by whom such payments are to be made, distinguishing the amount of each payment.
Third. Declaration of the amount of interest, annuities, or other annual payments to be made out of the property or profits or gains assessed on the claimant, distinguishing each source.
Fourth. Statement of the amount of income derived according to the three preceding declarations.
Fifth. Statement of any tax which the claimant may be entitled to deduct, retain or charge against any other person.