Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2014

• Jurisdiction: Ireland
• Citation: IR SI 475/2014
• Year: 2014

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 21st October, 2014.

The Revenue Commissioners, in exercise of the powers conferred on them by section 917EA (inserted by section 164 of the Finance Act 2003 (No. 3 of 2003)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following regulations:

1. (1) These Regulations may be cited as the Customs (Mandatory Electronic Filing) (Specified Persons) Regulations 2014.

(2) These Regulations come into operation on 18 October 2014.

2. In these Regulations—

“capacity” means sufficient access to the Internet by which a specified return may be made by electronic means and, in the case of an individual, also means not prevented by reason of age or mental or physical infirmity from making a specified return by electronic means;

“Commissioners” means the Revenue Commissioners;

“specified person” means a person specified under Regulation 3.

3. A person obliged to make a return under the provisions of the Acts referred to in the Customs (Electronic Filing of Returns) Order 2014 ( S.I. No. 474 of 2014 ) is specified for the purposes of paragraph (a) of subsection (3) of section 917EA of the Taxes Consolidation Act 1997 (No. 39 of 1997) to deliver that return to the Commissioners by such electronic means as are required by the Commissioners.

4. (1) A specified person may, by notifying the Commissioners in writing, request to be excluded from the requirements of Regulation 3 on the grounds that the specified person does not have the capacity to make a specified return by electronic means. The notification shall include all information relevant to the consideration by the Commissioners of the request.

(2) Where the Commissioners receive a notification from a specified person in accordance with paragraph (1) or where the Commissioners otherwise consider it appropriate, they may exclude the specified person from these Regulations only if they are satisfied that, in all of the circumstances, the specified person could not reasonably be expected to have the capacity to make a specified return by electronic means.

(3) A decision to exclude a specified person from these Regulations by the Commissioners in accordance with paragraph (2) may be made at any time, but where a notification has been received from a specified person in accordance with paragraph (1) the decision shall be made within 30 days from the receipt of the notification, and the...