Finance Act, 1983

PART V

Revenue Offences

Revenue offences.

94.—(1) In this Part—

“the Acts” means—

(a) the Customs Acts,

(b) the statutes relating to the duties of excise and to the management of those duties,

(c) the Tax Acts,

(d) the Capital Gains Tax Acts,

(e) the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act,

(f) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act,

(g) the statutes relating to stamp duty and to the management of that duty, and

(h) Part VI ,

and any instruments made thereunder and any instruments made under any other enactment and relating to tax;

“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

(2) A person shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence under this section if, after the date of the passing of this Act, he—

(a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax,

(b) knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return, statement or accounts in connection with any tax,

(c) claims or obtains relief or exemption from, or repayment of, any tax, being a relief, exemption or repayment to which, to his knowledge, he is not entitled,

(d) knowingly or wilfully issues or produces any incorrect invoice, receipt, instrument or other document in connection with any tax,

(e) knowingly or wilfully fails to comply with any provision of the Acts requiring—

(i) the furnishing of a return of income, profits or gains, or of sources of income, profits or gains, for the purposes of any tax,

(ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax,

(iii) the keeping or retention of books, records, accounts or other documents for the purposes of any tax, or

(iv) the production of books, records, accounts or other documents, when so requested, for the purposes of any tax,

(f) fails to remit any income tax payable pursuant to Chapter IV of Part V of the Income Tax Act, 1967 , and the regulations thereunder, or section 7 of the Finance Act, 1968 , and the said regulations, or value-added tax within the time specified in that behalf in relation to income tax or value-added tax, as the case may be, by the Acts, or

(g) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax.

(3) A person guilty of an offence under this section shall be liable—

(a) on summary conviction, to a fine not exceeding £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment, or

(b) on conviction on indictment, to a fine not exceeding £10,000 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.

(4) Section 13 of the Criminal Procedure Act, 1967 , shall apply in relation to an offence under this section as if, in lieu of the penalties specified in subsection (3) of the said section 13, there were specified therein the penalties provided for by subsection (3) (a) of this section, and the reference in subsection (2) (a) of the said section 13 to the penalties provided for in the said subsection (3) shall be construed and have effect accordingly.

(5) Where an offence under this section is committed by a body corporate and the offence is shown to have been committed with the consent or connivance of any person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate, or a member of the committee of management or other controlling authority of the body corporate, that person shall also be deemed to be guilty of the offence and may be proceeded against and punished accordingly.

(6) In any proceedings under this section, a return or statement delivered to an inspector or other officer of the Revenue Commissioners under any provision of the Acts and purporting to be signed by any person shall be deemed, until the contrary is proved, to have been so delivered, and to have been signed, by that person.

(7) Notwithstanding the provisions of any other enactment, proceedings in respect of an offence under this section may be instituted within 10 years from the date of the commission of the offence or incurring of the penalty (as the case may be).

(8) Section 1 of the Probation of Offenders Act, 1907 , shall not apply in relation to offences under this section.

(9) The provisions of sections 128 (4), 500 (4), 501 (3), 502 (3), 506 and 507 of the Income Tax Act, 1967 , and sections 26 (6) and 27 (7) of the Value-Added Tax Act, 1972 , shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those provisions, including, in the case of such of those provisions as were applied by the Capital Gains Tax Act, 1975 , the Corporation Tax Act, 1976 , or Part VI , the purposes of those provisions as so applied.