Finance Act, 1981
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Amendment of section 128 (penalties) of Income Tax Act, 1967. |
4.— Section 128 of the Income Tax Act, 1967 , is hereby amended— | |
(a) in subsection (2), by the substitution for “All penalties under this section” of “All penalties for failure to comply with any provision of regulations under this Chapter”, | ||
(b) in subsection (3)— | ||
(i) by the substitution of the following paragraph for paragraph (a): | ||
“(a) a person fails to comply with any provision of regulations under this Chapter,”, | ||
and | ||
(ii) by the substitution of the following paragraph for paragraph (c): | ||
“(c) such person continues, during a further period of two or more days, to fail to comply with the provision,”, | ||
and | ||
(c) in paragraph (a) of subsection (4)— | ||
(i) by the insertion after “defendant” where it first occurs of “or stated wages sheets or other records or documents were not produced by the defendant or the defendant did not remit stated tax to the collector or did not make a stated deduction or repayment of tax”, and | ||
(ii) by the insertion after “or certificate” at the end of the paragraph of “or did not produce those wages sheets or other records or documents or did not remit that tax to the collector or did not make that deduction or repayment of tax”, | ||
and the said subsection (2) and the said paragraph (a) of subsection (4), as so amended, are set out in the Table to this section. | ||
TABLE | ||
(2) All penalties for failure to comply with any provision of regulations under this Chapter may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any fine or penalty under any Act relating to the excise. | ||
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, a stated return, statement, notification or certificate was not received from the defendant or stated wages sheets or other records or documents were not produced by the defendant or the defendant did not remit stated tax to the collector or did not make a stated deduction or repayment of tax shall be evidence until the contrary is proved that the defendant did not during that period send that return, statement, notification or certificate or did not produce those wages sheets or other records or documents or did not remit that tax to the collector or did not make that deduction or repayment of tax, |