Value-Added Tax Act, 1972

Time limits.

30.—(1) Subject to subsection (3) and sections 26 (4) and 27 (6), proceedings for the recovery of any penalty under this Act may be commenced at any time within six years next after the date on which it was incurred.

(2) Where the person who has incurred any penalty has died, any proceedings under this Act which have been or could have been commenced against him may be continued or commenced against his personal representative and any penalty awarded in proceedings so continued or commenced shall be a debt due from and payable out of his estate.

(3) Proceedings commenced by virtue of subsection (2) may be begun at any time not later than three years after the expiration of the year 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 at any time not later than two years after the expiration of the year 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 personal representative lodges a corrective affidavit for the purpose of assessment of estate duty after the year in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year in which the corrective affidavit was lodged.

(4) (a) An estimation of tax under section 22 or 23 may be made at any time not later than ten years after the end of the taxable period to which the estimate relates or, where the period in respect of which the estimate is made consists of two or more taxable periods, after the end of the earlier or earliest taxable period comprised in such period:

Provided that in a case in which any form of fraud or neglect has been committed by or on behalf of any person in connection with or in relation to tax, an estimation as aforesaid may be made at any time for any period for which, by reason of the fraud or neglect, tax would otherwise be lost to the Exchequer.

(b) In this subsection “neglect” means negligence or a failure to give any notice, to furnish particulars, to make any return or to produce or furnish any invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration required to be given, furnished, made or produced by or under this Act or regulations:

Provided that a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as the Revenue Commissioners may have allowed; and where a person had a reasonable excuse for not doing anything required to be done, he shall be deemed not to have failed to do it if he did it without unreasonable delay after the excuse had ceased.

(5) (a) Where a person dies, an estimation of tax under section 22 or 23 (as the case may be) may be made on his personal representative for any period for which such an estimation could have been made upon him immediately before his death, or could be made upon him if he were living, in respect of tax which became due by such person before his death, and the amount of tax recoverable under any such estimation shall be a debt due from and payable out of the estate of such person.

(b) No estimation of tax shall be made by virtue of this subsection later than three years after the expiration of the year 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 no such estimation shall be made later than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the personal representative lodges a corrective affidavit for the purposes of assessment of estate duty after the year in which the deceased person died, such estimation may be made at any time before the expiration of two years after the end of the year in which the corrective affidavit was lodged.