Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023
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Returns | ||
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8. (1) Each energy company shall prepare and deliver to the Revenue Commissioners a full and true return for a chargeable period, in the prescribed form, on or before the specified date. | ||
(2) Without prejudice to the generality of subsection (1), the Revenue Commissioners may require the following information to be included in a return: | ||
(a) the amount of taxable profits for the chargeable period; | ||
(b) the amount of average taxable profits in respect of the reference years; | ||
(c) the amount of temporary solidarity contribution payable for the chargeable period; | ||
(d) such further particulars as may be required by the prescribed form. | ||
(3) Every return prepared and delivered under subsection (1) shall include a self assessment. | ||
(4) A self assessment shall be made in, and as part of, the return, by reference to the particulars contained in that return and the self assessment shall include such further particulars as the Revenue Commissioners may require. | ||
(5) A return and a self assessment may be amended in accordance with section 959V of the Act of 1997, as applied by section 10 . | ||
(6) A return (including an amended return referred to in subsection (5)) shall— | ||
(a) be signed by the person who prepares the return, | ||
(b) include a declaration by the person signing it that the return is, to the best of that person’s knowledge and belief, correct and complete, and | ||
(c) be made by electronic means and through such electronic systems as the Revenue Commissioners may make available for the time being for any such purpose, and the relevant provisions of Chapter 6 of Part 38 of the Act of 1997 shall apply. | ||
(7) In this section, “prescribed form” means a form prescribed by the Revenue Commissioners or a form used under the authority of the Revenue Commissioners. |