S.I. No. 267/2002 - Value-Added Tax (Returns) Regulations 2002 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
- ie)Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.
- ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2002 S.I. No. 267/2002 - Value-Added Tax (Returns) Regulations 2002 S.I. No. 267/2002 - Value-Added Tax (Returns) Regulations 2002 AmendmentsLeasuithe The Revenue Commissioners, in exercise of the powers conferred on them by sections 19 and 32 of the Value-Added Tax Act 1972 (No. 22 of 1972), hereby make the following Regulations: 1.
(1)These Regulations may be cited as the Value-Added Tax (Returns Regulations 2002.
(2)These Regulations are deemed to have come into operation on the 25 March
- In these Regulations “Principal Act” means the Value-Added Tax Act 1972 (No. 22 of 1972).
- Where a taxable person is required to furnish a return in accordance with paragraph (a) or (b) (inserted by section 84 of the Finance Act 1983 ) of section 19
(3)of the Principal Act, then that person, or another person acting under that person's authority, shall complete such form as is issued for that purpose by the Collector-General in respect of the taxable period concerned and either the taxable person or the other person acting under that person's authority, as appropriate, shall sign a declaration on the form to the effect that the particulars shown on it are correct, and if that form provides for the inclusion of supplementary trading details in respect of any period, those details shall be deemed to be part of the return in respect of the taxable period concerned. 4. Where a taxable person is authorised to furnish a return in accordance with section 19
(3)(aa) (inserted by section 58 of the Finance Act 1989 ) of the Principal Act, then that person, or another person acting under that taxable person's authority, shall complete such form as is issued for that purpose by the Collector-General and either that taxable person or another person acting under that person's authority, as appropriate, shall sign a declaration on the form to the effect that the particulars shown on it are correct.
- The Value-Added Tax (Returns) Regulations 1996 ( S.I. No. 294 of 1996 ) are revoked. GIVEN under my hand, 4th June
- JOSEPHINE FEEHILY Revenue Commissioner EXPLANATORY NOTE (This note is not part of the Instrument and does not purpose to be a legal interpretation.) These Regulations allow a taxable person or another person acting under the taxable person's authority to furnish the details requested on the VAT return issued by the Collector-General under section 19 of the Act. The Regulations revoke and replace the Value-Added Tax (Returns) Regulations,
- Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais