Tax Appeals Commission determination 37TACD2019 regarding Income Tax, 2019

Administrative Decision Number37TACD2019
Date25 September 2019
Subject MatterIncome Tax
Introduction and Background
1. This appeal relates to the denial of an application for exclusion from the Mandatory
Electronic Filing requirements in respect of P30’s and P45’s in accordance with
S.917EA (4) Taxes Consolidation Act (hereafter referred to as “TCA”) 1997 and S.I. No.
156 of 2012 (5). By agreement of the parties this appeal is adjudicated in accordance
with the provisions of S. 949U TCA 1997.
2. The Appellant runs a small business. She is required to file employee-related tax
returns, such as forms P30 and P35, in respect of this business. Having claimed relief
under S.787 TCA97 (Retirement Annuity Contract Payments) in her personal tax
return the Appellant became subject to the provisions of S.917EA TCA 1997
(mandatory electronic filing and payment of tax) from 1 June 2012. The Appellant has
sought relief from the obligations of S.917EA TCA 1997 (hereafter referred to as “TCA
97”) and be allowed continue to file forms P30 and P35 relating to her business in

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT