S.I. No. 127/2003 -- Taxes (Electronic Transmission of Relevant Contracts Returns)(Specified Provision and Appointed Day) Order 2003
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Statutory Instruments. |
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ORDER |
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entitled |
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TAXES (ELECTRONIC TRANSMISSION OF RELEVANT CONTRACTS RETURNS)(SPECIFIED PROVISION AND APPOINTED DAY) ORDER 2003. |
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TAXES (ELECTRONIC TRANSMISSION OF RELEVANT CONTRACTS RETURNS)(SPECIFIED PROVISION AND APPOINTED DAY) ORDER 2003. |
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The Revenue Commissioners, in exercise of the powers conferred on them by section 917E (inserted by section 209 of the Finance Act 1999 ( No.39 of 1997 ), order as follows: 1. This Order may be cited as the Taxes (Electronic Transmission of Relevant Contracts Returns)(Specified Provision and Appointed Day) Order 2003. 2. Section 531 (3A)(a) of the Taxes Consolidation Act 1997 is specified for the purpose of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 . 3. The 12th day of April 2003 is appointed in relation to returns to be made under the provision specified in Article 2 of this Order. |
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Explanatory Note |
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(This note is not part of the Instrument and does not purport to be a legal interpretation) |
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This order applies the legislation governing the electronic filing of tax information to returns of relevant contracts tax and appoints a day, namely, 12 April 2003, in relation to such returns, which ensures that the electronic filing legislation applies to returns of relevant contracts tax which are due to be filed on or after 13 April 2003. |
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Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 provides the legislative framework whereby tax related information required by law to be provided to the Revenue Commissioners may be supplied electronically. The legislation only applies to information where the provision under which the information is supplied is specified in an order made by the Revenue Commissioners. Where a provision is so specified the legislation applies to information supplied under that provision after the day appointed in the order in relation to the provision concerned. The reason for this procedure is to allow the Revenue Commissioners to manage the roll-out of the system for receiving tax related information electronically. The system will be extended to further informational items as the necessary developmental work in relation to the electronic receipt of particular items is completed. |
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The return which is made under the provisions of this Order is the RCT 30. |