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Assessment, collection and recovery of sur-tax.
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526.—(1) Sur-tax shall be assessed and charged by an inspector.
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(2) Every person upon whom a notice is served, in manner prescribed by regulations under this section, by an inspector, requiring him to make a return of his total income from all sources, or, in the case of a notice served upon any person representing an incapacitated, non-resident, or deceased person, of the total income from all sources of the incapacitated, non-resident, or deceased person, shall, whether he is or is not chargeable with sur-tax, make such a return in the form and within the time required by the notice.
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(3) It shall be the duty of every person chargeable with sur-tax to give notice that he is chargeable to the Revenue Commissioners before the 30th day of September in the year following the year for which sur-tax is chargeable.
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(4) If any person fails to make a return under this section, or if the inspector is not satisfied with any return made under this section, he may make an assessment of sur-tax according to the best of his judgment.
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(5) All provisions of this Act relating to persons who are to be chargeable with income tax, and to income tax assessments, and to appeals against those assessments, and to the collection and recovery of income tax, and to cases to be stated for the opinion of the High Court shall, so far as they are applicable, apply to the charge, assessment, collection, and recovery of sur-tax under this section.
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(6) An inspector may amend any assessment made under this section or make an assessment or an additional assessment at any time in respect of any year of assessment:
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Provided that for the purposes of the charge of sur-tax on the executors or administrators of a deceased person in respect of the profits or gains or income which arose or accrued to him before his death, none of such acts or things shall be done later than the end of the third year after the year of assessment in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year, and none of such acts and things may be done later than the end of the second year after the year of assessment in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, any such act or thing may be done at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged.
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(7) The Revenue Commissioners may make regulations for the purpose of carrying this section into effect.
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