S.I. No. 247/1993:

VALUE-ADDED TAX (RETURNS) REGULATIONS, 1993.

VALUE-ADDED TAX (RETURNS) REGULATIONS, 1993.

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. These Regulations may be cited as the Value-Added Tax (Returns) Regulations, 1993.

2. In these Regulations "the Act" means the Value-Added Tax Act, 1972 .

3. A taxable person who is required in accordance with section 19 (3) (a) of the Act to furnish a return, shall complete such form as is issued to him for that purpose by the Collector-General in respect of the taxable period in question and he shall certify the particulars shown on that form to be correct.

Provided that where the form issued to the said taxable person by the Collector-General specifies supplementary trading details to be furnished in respect of preceding taxable periods as well as the taxable period in question, such supplementary trading details shall be part of the return which is required to be furnished in respect of that taxable period.

4. A taxable person who is required in accordance with section 19 (3) (aa) of the Act to furnish a return, shall complete such form as is issued to him for that purpose by the Collector-General and he shall certify the particulars shown on that form to be correct.

5. Regulation 12 of the Value-Added Tax Regulations, 1979 ( S.I. No. 63 of 1979 ), is hereby revoked.

GIVEN this 27th day of August, 1993.

C. C. MAC DOMHNAILL,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations require a taxable person to furnish the details requested on the VAT return issued to him in accordance with Section 19 (3) of the Act. They revoke and replace Regulation 12 of the Value-Added Tax Regulations, 1979 ( S.I. No. 63 of 1979 ).