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Uimhir 7 de 1927.
ACHT UM BHAILIÚ SHEALADACH CÁNACH, 1927.
Mínithe.
1.—San Acht so—
cialluíonn an focal “Coiste um Airgead” an Coiste um Airgead de Dháil Éireann nuair agus faid is coiste den Tigh uile an Coiste sin;
cialluíonn an focal “cáin nua” cáin ná raibh i bhfeidhm díreach roimh dheire na bliana airgeadais roimhe sin;
cialluíonn “buan-cháin” cáin a forchuireadh no a hathnuadhadh an uair dheiridh gan aon teora do chur leis an am a mhairfadh sí;
cialluíonn “cáin shealadach” cáin nár forchuireadh no nár hathnuadhadh an uair dheiridh ach ar feadh tréimhse teoranta;
nuair a húsáidtear an focal “dul in éag go rialta” i dtaobh cánach sealadaí cialluíonn sé deire na tréimhse teoranta is déanaí dar forchuireadh no dar hathnuadhadh an cháin;
foluíonn an focal “cáin” diúitéthe custum, diúitéthe máil, cáin ioncuim agus barra-cháin ach ní fholuíonn sé aon cháin ná diúite eile.
Beidh éifeacht reachtúil ag rúin áirithe.
2.—Pé uair a rithfidh an Coiste um Airgead rún (dá ngairmtear san Acht so rún fén Acht so) le n-a mbeartuítear—
(a) cáin nua atá luaidhte sa rún d'fhorchur, no
(b) buan-cháin áirithe do bhí i bhfeidhm díreach roimh dheire na bliana airgeadais roimhe sin do mhéadú, do laigheadú, no d'atharú ar aon tslí eile, no deire do chur léi, no
(c) cáin shealadach áirithe do bhí i bhfeidhm díreach roimh dheire na bliana airgeadais roimhe sin d'athnuachaint (pe'ca do réir an ráta chéanna é no do réir ráta eile agus pe'ca atharófar no ná hatharófar í) o dháta a dul in éag go rialta no o dháta is luatha ná san no do chur as feidhm ar dháta roimh dháta a dul in éag go rialta,
agus go ndeirtar sa rún go bhfuil sé oiriúnach ar mhaithe leis an bpuiblíocht éifeacht reachtúil do bheith ag an rún fé fhorálacha an Achta so, beidh ag an rún, fé réir forálacha an Achta so, éifeacht reachtúil fé is dá mbeadh sé in Acht den Oireachtas.
Baint achtachán cánachais generálta.
3.—(1) Pé uair a forchuirtar cáin nua le rún fén Acht so agus go ndintar sa rún san diúite custum no diúite máil no cáin ioncuim no barra-cháin do ghairm den cháin, ansan, na hachtacháin a bhí i bhfeidhm díreach roimh dheire na bliana airgeadais roimhe sin maidir le diúitéthe custum i gcoitinne no le diúitéthe máil i gcoitinne no le cáin ioncuim i gcoitinne no le barra-cháin i gcoitinne (pe'ca aca é), bainfid leis an gcáin nua san agus beidh lán-fheidhm agus lán-éifeacht acu maidir léi, fé réir forálacha an Achta so, faid a bheidh éifeacht reachtúil ag an rún.
(2) Pé uair a dintar buan-cháin do mhéadú, do laigheadú no d'atharú ar aon tslí eile le rún fén Acht so, beidh ag gach achtachán a bhí i bhfeidhm díreach roimh dheire na bliana airgeadais roimhe sin maidir leis an gcáin sin, beidh aige, faid a bheidh éifeacht reachtúil ag an rún agus fé réir forálacha an Achta so, lán-fheidhm agus lán-éifeacht maidir leis an gcáin agus í méaduithe, laigheaduithe no atharuithe ar aon tslí eile amhlaidh.
(3) Pé uair a dintar le rún fén Acht so cáin shealadach d'athnuachaint (pe'ca do réir an ráta chéanna é no do réir ráta eile agus pe'ca atharófar no ná hatharófar í) beidh ag gach achtachán a bhí i bhfeidhm díreach roimh dheire na bliana airgeadais roimhe sin maidir leis an gcáin sin, beidh aige, faid a bheidh éifeacht reachtúil ag an rún agus fé réir forálacha an Achta so, lán-fheidhm agus lán-éifeacht maidir leis an gcáin agus í athnuaidhte leis an rún.
Buaine éifeachta reachtúla rúin.
4.—(1) Scuirfidh rún fén Acht so d'éifeacht reachtúil do bheith aige má thárluíonn no nuair a thárlóidh pé ceann de sna nithe seo a leanas is túisce thuitfidh amach, sé sin le rá:—
(a) mara n-aontuighidh Dáil Éireann leis an rún, tar éis é atharú no gan é atharú, laistigh den deich lá a shuidhfidh Dáil Éireann tar éis don Choiste um Airgead an rún do rith;
(b) má dhiúltuíonn Dáil Éireann don rún;
(c) más rud é, laistigh den fhiche lá a shuidhfidh Dáil Éireann tar éis do Dháil Éireann aontú leis an rún, ná léighfidh Dáil Éireann an dara huair Bille ina mbeidh forálacha sa chéill chéanna (tar éis atharú no gan atharú do dhéanamh) ina mbeidh an rún;
(d) má dhiúltuíonn Dáil Éireann do sna forálacha san den Bhille sin le linn gabháil tríd an Oireachtas don Bhille;
(e) Acht den Oireachtas do theacht i ngníomh agus forálacha ann sa chéill chéanna (tar éis atharú no gan atharú do dhéanamh) ina mbeidh an rún;
(f) Dáil Éireann do scur sara rithidh an tOireachtas aon Acht den tsórt san roimhráite;
(g) tréimhse cheithre mhí do bheith caithte ón dáta a bheidh luaidhte sa rún chun an rún do dhul in éifeacht no, mara mbeidh aon dáta den tsórt san luaidhte, o am rithte an rúin ag an gCoiste um Airgead.
(2) Nuair a aontóidh Dáil Éireann le rún fén Acht so tar éis atharuithe do dhéanamh air, beidh éifeacht reachtúil fén Acht so ag an rún fé sna hatharuithe sin agus fé n-a réir.
Iocaíochtaí agus lascainí áirithe d'aisíoc.
5.—(1) Pé uair a scuireann rún fén Acht so d'éifeacht reachtúil do bheith aige de bharr éinní do thárlú ach Acht den Oireachtas do theacht i ngníomh ina mbeidh forálacha sa chéill chéanna (tar éis atharú no gan atharú do dhéanamh) ina mbeidh an rún, déanfar gach airgead do híocadh do réir an rúin d'aisíoc no do dhéanamh suas agus gach lascaine a tugadh do réir an rúin tuigfar gur lascaine neamh-údaruithe í.
(2) Pé uair a dhéanfidh Dáil Éireann, maidir le rún fén Acht so ná beidh tar éis scur d'éifeacht reachtúil do bheith aige, aontú leis tar éis atharuithe do dhéanamh air, déanfar gach airgead do híocadh do réir an rúin agus ná beadh iníoctha fén rún mar a haontuíodh leis amhlaidh d'aisíoc no do dhéanamh suas agus gach lascaine a tugadh do réir an rúin agus ná beadh údaruithe leis an rún mar a haontuíodh leis amhlaidh tuigfar gur lascaine neamhúdaruithe í.
(3) Pé uair a thagann Acht den Oireachtas i ngníomh agus forálacha ann sa chéill chéanna tar éis atharuithe do dhéanamh ina mbeidh rún fén Acht so agus, de bhua an teacht-i-ngníomh san, go scuirfidh an rún san d'éifeacht reachtúil do bheith aige, déanfar gach airgead do híocadh do réir an rúin sin agus ná beadh iníoctha fén Acht san d'aisíoc no do dhéanamh suas agus gach lascaine a tugadh do réir an rúin sin gus ná beadh údaruithe leis an Acht san tuigfar gur lascaine neamh-údaruithe í.
Tuigfar íocaíochtaí agus lascainí áirithe do bheith dlíthiúil.
6.—(1) Aon íocaíocht no lascaine, ar cuntas cánach sealadaí le n-a mbaineann an t-alt so, a híocadh no a tugadh, laistigh de dhá mhí tar éis dul in éag don cháin sin, in aghaidh tréimhse no mar gheall ar ní a tháinig tar éis an dul-in-éag san, más íocaíocht no lascaine í do bheadh dlíthiúil dá mba ná raghadh an cháin in éag, tuigfar gur íocaíocht no lascaine dhlíthiúil í fé réir na gcoiníoll—
(a) go ndéanfar, mara rithidh an Coiste um Airgead laistigh de dhá mhí tar éis dul in éag don cháin rún fén Acht so ag athnuachaint na cánach (tar éis atharú no gan atharú do dhéanamh), méid na híocaíochta no na lascaine sin d'aisíoc no do dhéanamh suas ar bheith caithte don dá mhí sin, agus
(b) go ndéanfar, más rud é (tar éis an rún san do bheith rithte amhlaidh) go mbeidh Acht den Oireachtas ag athnuachaint na cánach (tar éis atharú no gan atharú do dhéanamh) gan teacht i ngníomh nuair a scuirfidh no sara scuiridh an rún san d'éifeacht reachtúil do bheith aige, méid na híocaíochta no na lascaine sin d'aisíoc no do dhéanamh suas ar thárlú don scur san, agus
(c) go ndéanfar, más rud é (tar éis an tAcht san do bheith rithte amhlaidh) go n-athnuadhfar an cháin leis an Acht san tar éis atharuithe do dhéanamh uirthi i dtreo nách íocaíocht no lascaine dhlíthiúil fén Acht san iomlán na híocaíochta no na lascaine sin no cuid éigin di, iomlán na híocaíochta no na lascaine sin no an chuid sin di (pe'ca aca é) d'aisíoc no do dhéanamh suas ar theacht i ngníomh don Acht san.
(2) Ní bhaineann an t-alt so ach le cáin shealadaigh a forchuireadh no a hathnuadhadh an uair dheiridh ar feadh tréimhse teoranta nár shia ná ocht mí dhéag agus a bhí i bhfeidhm díreach roimh dheire na bliana airgeadais a bhí díreach roimh an mblian airgeadais ina ndintar an íocaíocht no an lascaine fén alt so d'íoc no do thabhairt.
Athghairm.
7.—Athghairmtear leis seo an Provisional Collection of Taxes Act, 1913.
Gearr-theideal.
8.—Féadfar an tAcht um Bhailiú Shealadach Cánach, 1927, do ghairm den Acht so.
Number 7 of 1927.
PROVISIONAL COLLECTION OF TAXES ACT, 1927.
ARRANGEMENT OF SECTIONS
Section | |
Number 7 of 1927.
PROVISIONAL COLLECTION OF TAXES ACT, 1927.
Definitions.
1.—In this Act—
the expression “Committee on Finance” means the Committee on Finance of Dáil Eireann when and so long as such Committee is a committee of the whole House;
the expression “new tax” means a tax which was not in force immediately before the end of the previous financial year;
the expression “permanent tax” means a tax which was last imposed or renewed without any limit of time being fixed for its duration;
the expression “temporary tax” means a tax which was last imposed or renewed for a limited period only;
the expression “normal expiration” when used in relation to a temporary tax means the end of the limited period for which the tax was last imposed or renewed;
the word “tax” includes duties of customs, duties of excise, income tax and super-tax but no other tax or duty.
Certain resolutions to have statutory effect.
2.—Whenever a resolution (in this Act referred to as a resolution under this Act) is passed by the Committee on Finance resolving—
(a) that a new tax specified in the resolution be imposed, or
(b) that a specified permanent tax in force immediately before the end of the previous financial year be increased, reduced, or otherwise varied, or be abolished, or
(c) that a specified temporary tax in force immediately before the end of the previous financial year be renewed (whether at the same or a different rate and whether with or without modification) as from the date of its normal expiration or from an earlier date or be discontinued on a date prior to the date of its normal expiration,
and the resolution contains a declaration that it is expedient in the public interest that the resolution should have statutory effect under the provisions of this Act, the resolution shall, subject to the provisions of this Act, have statutory effect as if contained in an Act of the Oireachtas.
Application of general taxing enactments.
3.—(1) Whenever a new tax is imposed by a resolution under this Act and such resolution describes the tax as a duty of customs or as a duty of excise or as an income tax or as a supertax, the enactments which immediately before the end of the previous financial year were in force in relation to customs duties generally, or excise duties generally, or income tax generally, or super-tax generally (as the case may require) shall, subject to the provisions of this Act, apply to and have full force and effect in respect of such new tax so long as the resolution continues to have statutory effect.
(2) Whenever a permanent tax is increased, reduced, or otherwise vaired by a resolution under this Act, all enactments which were in force with respect to that tax immediately before the end of the previous financial year shall, so long as the resolution continues to have statutory effect and subject to the provisions of this Act, have full force and effect with respect to the tax as so increased, reduced, or otherwise varied.
(3) Whenever a temporary tax is renewed (whether at the same or a different rate and whether with or without modification) by a resolution under this Act, all enactments which were in force with respect to that tax immediately before the end of the previous financial year shall, so long as the resolution continues to have statutory effect and subject to the provisions of this Act, have full force and effect with respect to the tax as renewed by the resolution.
Duration of statutory effect of resolution.
4.—(1) A resolution under this Act shall cease to have statutory effect in or upon the happening of whichever of the following events first occurs, that is to say:—
(a) if the resolution is not agreed to, with or without modification, by Dáil Eireann within the next ten days on which Dáil Eireann sits after the resolution is passed by the Committee on Finance;
(b) if Dáil Eireann disagrees with the resolution;
(c) if a Bill containing provisions to the same effect (with or without modification) as the resolution is not read a second time by Dáil Eireann within the next twenty days on which Dáil Eireann sits after the resolution is agreed to by Dáil Eireann;
(d) if those provisions of the said Bill are rejected by Dáil Eireann during the passage of the Bill through the Oireachtas;
(e) the coming into operation of an Act of the Oireachtas containing provisions to the same effect (with or without modification) as the resolution;
(f) the dissolution of Dáil Eireann before any such Act as aforesaid is passed by the Oireachtas;
(g) the expiration of a period of four months from the date on which the resolution is expressed to take effect or, where no such date is expressed, from the passing of the resolution by the Committee on Finance.
(2) When a resolution under this Act is agreed to by Dáil Eireann with modifications, the resolution shall have statutory effect under this Act with and subject to such modifications.
Repayment of certain payments and deductions.
5.—(1) Whenever a resolution under this Act ceases to have statutory effect by reason of the happening of any event other than the coming into operation of an Act of the Oireachtas containing provisions to the same effect (with or without modification) as the resolution, all moneys paid in pursuance of the resolution shall be repaid or made good and every deduction made in pursuance of the resolution shall be deemed to be an unauthorised deduction.
(2) Whenever a resolution under this Act which has not ceased to have statutory effect is agreed to by Dáil Eireann with modifications, all moneys paid in pursuance of the resolution which would not be payable under the resolution as so agreed to shall be repaid or made good and every deduction made in pursuance of the resolution which would not be authorised by the resolution as so agreed to shall be deemed to be an unauthorised deduction.
(3) Whenever an Act of the Oireachtas comes into operation containing provisions to the same effect with modifications as a resolution under this Act and such resolution ceases by virtue of such coming into operation to have statutory effect, all moneys paid in pursuance of such resolution which would not be payable under such Act shall be repaid or made good and every deduction made in pursuance of such resolution which would not be authorised by such Act shall be deemed to be an unauthorised deduction.
Certain payments and deductions deemed to be legal.
6.—(1) Any payment or deduction on account of a temporary tax to which this section applies made within two months after the expiration of such tax in respect of a period or event occurring after such expiration shall, if such payment or deduction would have been a legal payment or deduction if the tax had not expired, be deemed to be a legal payment or deduction subject to the conditions that—
(a) if a resolution under this Act renewing the tax (with or without modification) is not passed by the Committee on Finance within two months after the expiration of the tax, the amount of such payment or deduction shall be repaid or made good on the expiration of such two months, and
(b) if (such resolution having been so passed) an Act of the Oireachtas renewing the tax (with or without modification) does not come into operation when or before such resolution ceases to have statutory effect, the amount of such payment or deduction shall be repaid or made good on such cesser, and
(c) if (such Act having been so passed) the tax is renewed by such Act with such modifications that the whole or some portion of such payment or deduction is not a legal payment or deduction under such Act, the whole or such portion (as the case may be) of such payment or deduction shall be repaid or made good on the coming into operation of such Act.
(2) This section applies only to a temporary tax which was last imposed or renewed for a limited period not exceeding eighteen months and was in force immediately before the end of the financial year next preceding the financial year in which the payment or deduction under this section is made.
Repeal.
7.—The Provisional Collection of Taxes Act, 1913, is hereby repealed.
Short title.
8.—This Act may be cited as the Provisional Collection of Taxes Act, 1927.