Finance Act, 1992

Amendment of section 27 (fraudulent returns etc.) of Principal Act.

189.—Section 27 of the Principal Act is hereby amended—

(a) in subsection (1):

(i) by the insertion after “invoice,” of “registration number, monthly control statement, claim,”, and

(ii) by the substitution of the following paragraph for paragraph (b):

“(b) the amount, or in the case of fraud, twice the amount of the difference between—

(i) the amount of tax properly payable by, or refundable to, such person if the said return, invoice, registration number, monthly control statement, claim, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration had been correct, and

(ii) the amount of tax (if any) paid, or claimed by way of refund.”,

(b) in subsections (3) and (7) by the insertion after “invoice,” in each place where it occurs, of “registration number, monthly control statement, claim,”,

(c) by the insertion of the following subsection after subsection (9):

“(9A) (1) Where goods—

(a) were supplied at the rate of zero per cent. subject to the condition that they were to be dispatched or transported outside the State in accordance with subparagraph (a), (b) or (c) of paragraph (i) of the Second Schedule and the goods were not so dispatched or transported,

(b) were acquired without payment of value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 in another Member State as a result of the declaration of an incorrect registration number, or

(c) are being supplied by a taxable person who has not complied with the provisions of section 9 (2),

the goods shall be liable to forfeiture.

(2) Whenever an officer authorised by the Revenue Commissioners reasonably suspects that goods are liable to forfeiture in accordance with subsection (1) the goods may be detained by the said officer until such examination, enquiries or investigations as may be deemed necessary by the said officer, or by another authorised officer of the Revenue Commissioners, have been made for the purpose of determining to the satisfaction of either officer whether or not the goods were so supplied or acquired.

(3) When a determination referred to in subsection (2) has been made in respect of any goods, or upon the expiry of a period of two months from the date on which the said goods were detained under the said subsection, whichever is the earlier, the said goods shall be seized as liable to forfeiture or released.”,

(d) in subsection (10) by the substitution of:

(i) “subsection (9) or (9A)” for “subsection (9)”, and

(ii) “the said subsections and any provisions in relation to offences under those Acts shall apply, with any necessary modifications, in relation to the said subsections” for “the said subsection”,

and

(e) by the insertion of the following subsection after subsection (10):

“(11) Where an officer authorised by the Revenue Commissioners for the purposes of this subsection or a member of the Garda Síochána has reasonable grounds for suspecting that a criminal offence has been committed under the provisions of section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983 , in relation to tax, by a person who is not established in the State, or whom he believes is likely to leave the State, he may arrest that person.”.