S.I. No. 157/1963:

TURNOVER TAX REGULATIONS, 1963.

TURNOVER TAX REGULATIONS, 1963.

TURNOVER TAX REGULATIONS, 1963.

ARRANGEMENT OF REGULATI0NS.

Regulation.

1. Short title and commencement.

2. Interpretation.

3. Particulars for registration.

4. Change in name, address or activities.

5. Cancellation of registration.

6. Return of taxable turnover and remitting of tax.

7. Modification of certain provisions.

8. Accounts.

9. Information for ascertainment of tax.

10. Production of documents.

11. Refunds (tax paid in excess of amount required by law).

12. Remission of small amounts of tax.

13. Remissions and refunds (bookmakers).

14. Death or incapacity of accountable person.

15. Estimates.

16. Nomination of officers.

17. Notices, etc.

S.I. No. 157 of 1963.

T

The Revenue Commissioners, in exercise of the powers conferred on them by section 52 of the Finance Act, 1963 , hereby make the following Regulations:

1.--(1) These Regulations may be cited as the Turnover Tax Regulations, 1963.

(2) These Regulations shall come into operation on the 19th day of August, 1963.

2. In these Regulations "the Act" means the Finance Act, 1963 .

3. The particulars required for the purpose of registration which a person may furnish under subsection (2) of section 49 of the Act, or which a person is required to furnish under subsection (3) of that section, shall be:

(a) the name and address of the person,

(b) the name under which the business or other activity is carried on or is about to be carried on,

(c) a description of the activity or activities carried on or about to be carried on by the person, being a description in sufficient detail to show whether the activity is an activity, or the activities or any of them are activities, with respect to which section 48 of the Act provides for accountability,

(d) in the case of a partnership--the names and addresses of the partners,

(e) in the case of a person who is not carrying on any of the activities with respect to which section 48 of the Act provides for accountability, but who is about to commence to carry on any such activity--the date upon which he proposes to commence to carry on the activity.

4. Where a change occurs in a name or address, or in the nature of activities, notified under Regulation 3, the person by whom the original notification was made shall, within a period of nine days beginning on the day of the change, send to the Revenue Commissioners a notification of the change.

5.--(1) Where a registered person ceases to be accountable for tax, the Revenue Commissioners may, by notice in writing served on him, cancel his registration.

(2) A registered person may, by giving to the Revenue Commissioners notice in writing accompanied by a list showing the name and address of every person to whom during the three years ending on the date of the application he has given a statement in writing in accordance with subparagraph (i) of paragraph (a) of subsection (1) of section 50 of the Act, apply for cancellation of his registration on the ground of his desiring to be treated as referred to in paragraph (4) of this Regulation.

(3) The Revenue Commissioners shall consider any application under the foregoing paragraph and, on being satisfied that the applicant is a person to whom paragraph (a), paragraph (b) or paragraph (c) of subsection (3) of section 48 of the Act applies, they may, by notice in writing served on the applicant, cancel his registration.

(4) A person whose registration has been cancelled under the foregoing paragraph shall, subject to the provisions of the Act, be treated, as respects the month following that in which the notice was served and subsequent months, as if the particulars required under section 49 of the Act for registering him had not been furnished.

6.--(1) Within nine days following the tenth day of each month commencing with the month of December, 1963, every registered person shall furnish to the Collector-General a return in writing of his taxable turnover during the preceding month, and shall at the same time remit to the Collector-General the amount of tax appropriate to that turnover.

(2) A registered person who claims that his taxable turnover has not exceeded and is not likely to exceed ten per cent. of his total turnover may by notice in writing apply to the Revenue Commissioners for authority to furnish returns and remit the tax in respect of the taxable turnover of periods exceeding one month. The Revenue Commissioners shall consider the application and, on being satisfied as to the reasonableness thereof, and that the loss in interest will not be substantial, they may, by notice in writing, authorise the applicant to furnish returns and remit the tax in respect of the taxable turnover of specified periods consisting of two or more (but not exceeding twelve) months. Within nine days following the tenth day of the month succeeding the end of each such period, the registered person shall furnish to the Collector-General a return in writing of his taxable turn-over during that period and shall, at the same time, remit to the Collector-General the amount of tax appropriate to that turnover.

(3) The Revenue Commissioners may, in their absolute discretion, by notice in writing, cancel an authorisation under the foregoing paragraph. Thereupon the registered person shall, as respects the period during which the notice was given, be treated as if that period ended on the last day of the month during which the notice was given and shall, as respects the month following that during which the notice was given and subsequent months, be treated as if no authorisation had been given.

7.--(1) Section 162 of the Income Tax Act, 1918, as applied by section 56 of the Act shall so apply subject to the following modifications:

(a) in subsection (1)--

(i) the expression "the sum charged" shall be construed as referring to turnover tax due by the person concerned,

(ii) the expression "the collector" shall be construed as referring to the Collector-General,

(iii) the words "in accordance with the assessments and warrants delivered to him" shall be disregarded,

(iv) the words "the warrant delivered to him on his appointment" shall be construed as referring to the nomination given to the Collector-General on his being nominated by the Revenue Commissioners as the Collector-General,

(b) in subsection (2) the expressions "a collector" and "the collector" shall each be construed as referring to the Collector-General and the reference to commissioners shall be construed as a reference to the Revenue Commissioners,

(c) in subsection (3) the expression "the collector" shall be construed as referring to the Collector-General or a person nominated by the Collector-General to represent him at the execution,

(d) in subsection (4) the reference to a distress levied by the collector shall be construed as referring to a distress levied by the Collector-General or a person nominated by the Collector-General to represent him at the execution,

(e) in subsection (5) the requirement of appraisal of distress shall be disregarded.

(2) Section 7 of the Finance Act, 1923 (No. 21 of 1923), as applied by section 56 of the Act shall so apply subject to the following modifications in subsection (1):

(a) the expression "income tax" shall be construed as referring to turnover tax,

(b) the words "the Collector by whom the sum so in default is collectible" shall be construed as referring to the Collector-General.

(3) Section 11 of the Finance Act, 1924 (No. 27 of 1924), as applied by section 56 of the Act shall so apply subject to the following modifications in subsections (1) and (2):

(a) the words "a tax duly assessed under the Income Tax Acts" in each subsection shall be construed as referring to turnover tax,

(b) the words "the collector or other officer of the Revenue Commissioners duly authorised to collect the said tax" in each subsection shall be construed as referring to the Collector-General.

(4) Section 54 of the Finance Act, 1958 (No. 25 of 1958), as applied by section 56 of the Act shall so apply subject to the modification that the expression "income tax" shall be construed as referring to turnover tax.

8.--(1) Every person accountable for tax shall keep full and true accounts entered up to date of--

(a) all moneys received by him in respect of activities with respect to which section 48 of the Act provides for his being the accountable person,

(b) withdrawals of goods from stock in respect of which the person is deemed under section 51 of the Act to have received payment at the retail price current at the time of withdrawal,

(c) all moneys received in respect of which section 50 of the Act provides that tax shall not be charged,

(d) all moneys received in respect of any exempted activity as defined in paragraph (b) of subsection (2) of section 48 of the Act.

(2) The said accounts shall--

(a) in the case of transactions coming within subparagraph (b) of the foregoing paragraph, include, with respect to each transaction--

(i) the date of the transaction, and

(ii) the description and value of the goods;

(b) in the case of transactions coming within subparagraph (c) of that paragraph, include, with respect to each transaction--

(i) the date of the transaction,

(ii) the amount of the moneys received, and

(iii) the name, address and registered number of the person from whom the moneys were received;

(c) in the case of transactions coming within subparagraph (d) of that paragraph, include, with respect to each transaction--

(i) the date of the transaction,

(ii) the description of the goods, hiring or service,

(iii) the amount of the moneys received, and

(iv) the name and address of the person from whom the moneys were received.

(3) The accounts which a person is required to keep under this Regulation, together with all invoices, receipts and all other documents whatsoever relating to the matters which are the subject of the accounts, shall be retained by him for a period of not less than three years from the last date to which such documents refer.

9. Every person carrying on any of the activities mentioned in paragraph (a) of subsection (i) of section 47 of the act shall send to the Revenue Commissioners such information as the Revenue Commissioners may, by notice served on him, require for the ascertainment of his liability to tax, and shall send the information within the period specified in the notice.

10.--(1) Upon request made by an authorised officer, at any premises in which a person, carrying on any of the activities with respect to which section 48 of the Act provides for accountability, carries on any such activity, the person, or any person employed by him, shall produce to the authorised officer all invoices, receipts, books, records, accounts and other documents whatsoever relating to the said activities which may be in such person's power, possession or procurement, and any documents so produced may be inspected or removed by the authorised officer.

(2) Where in pursuance of this Regulation an authorised officer requests production of any documents, he shall, on request, show his authorisation for the purpose of this Regulation to the person concerned.

(3) In this Regulation "authorised officer" means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this Regulation.

11.--(1) Where, on a claim made in accordance with this Regulation, it is shown to the satisfaction of the Revenue Commissioners that a person has paid to them tax in excess of the amount required by law, the Revenue Commissioners may refund the excess.

(2) A claim for a refund under this Regulation shall be furnished in writing to the Revenue Commissioners within the period of six years beginning on the expiration of the period, in respect of the taxable turnover of which the tax to which the claim relates was paid and shall be accompanied by the documents on which the claim is based.

(3) Where any such claim is granted, the Revenue Commissioners may include any interest which has been paid under section 55 of the Act on the tax refunded.

12. The Revenue Commissioners may, at their discretion, remit the amount of tax, together with any interest thereon, due by a person in respect of moneys received during any month, or other period in respect of which returns are authorised under Regulation 6, provided that the total amount of the tax, exclusive of any interest chargeable thereon, does not exceed £1.

13.--(1) Where, on a claim made in accordance with this Regulation, it is shown to the satisfaction of the Revenue Commissioners that the aggregate of the sums of money on which a bookmaker is chargeable to tax includes any sums which--

(a) are returnable to the makers of the bets because of the non-occurrence of the events which were the subjects of the bets, or

(b) have not been, and are not likely to be, collected by the bookmaker,

the Revenue Commissioners may grant such remissions or refunds of tax payable by the bookmaker as may be equivalent to the tax on the sums included as aforesaid.

(2) Where, on a claim made in accordance with this Regulation, it is shown to the satisfaction of the Revenue Commissioners that a bookmaker has transferred in whole or in part his contingent liabilities in respect of bets by means of other bets with other bookmakers, the Revenue Commissioners may grant such remissions or refunds of tax payable by the bookmaker as may be equivalent to the tax calculated on the amount of the other bets.

(3) A claim for a remission or refund under this Regulation shall be furnished to the Revenue Commissioners within the period of six years beginning on the expiration of the period in respect of the taxable turnover of which the tax to which the claim relates was included.

(4) Where any refund is made under this Regulation, the Revenue Commissioners may include any interest which has been paid under section 55 of the Act on the tax refunded.

14. If an accountable person dies, becomes bankrupt or insane, or, being a body corporate, goes into liquidation, anything which he would have been liable to do under the Act or these Regulations shall be done by his personal representative, assignee, trustee, committee or liquidator, as the case may be.

15.--(1) The Revenue Commissioners may, if they so think proper and until they otherwise decide, accept estimates of the taxable turnover, during any month or other period, which a person is required to return under Regulation 6 and may impose upon any such acceptance the condition (which shall be fulfilled by the person) that the person shall, within such period as they may specify, furnish a return of the total of the moneys received by him from any of the activities specified in paragraph (a) of subsection (1) of section 47 of the Act during any period which they consider suitable and the condition that the estimates may be reviewed by reference to such returns.

(2) Where estimates have been accepted under the foregoing paragraph and the acceptance is subject to the condition with respect to furnishing returns mentioned in that paragraph, the Revenue Commissioners may review the estimates by reference to the returns furnished pursuant to the condition and, on completion of any such review, they may proceed by way of recovery, repayment or adjustment of tax as may be appropriate.

16. The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by Part VI of the Act to be performed or discharged by the Revenue Commissioners.

17. Any notice, notification or requirement which is authorised or required to be given, served, made, sent or issued under Part VI of the Act or under these Regulations may be sent by post.

GIVEN this 14th day of August, 1963.

J. C. DUIGNAN,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations, which come into force on the 19th August, 1963, concern the operation of the Turnover Tax. They prescribe procedures in relation to the following matters:

(a) registration,

(b) the making of returns of taxable turnover and payment of tax,

(c) recovery of tax in cases of default,

(d) the accounts and records to be kept by registered persons,

(e) disclosure of information to the Revenue Commissioners to enable them to ascertain liability to tax,

(f) inspection of records by authorised officers of the Revenue Commissioners,

(g) refunds and remissions of tax,

(h) the death or incapacity of a registered person,

(i) acceptance of estimates of taxable turnover,

(j) nomination by the Revenue Commissioners of officers to act on their behalf,

(k) service of notices.

Additional regulations will be made at a later date specifying limitations in connection with some of the Exempted Activities set out in the First Schedule to the Finance Act, 1963 .