Finance Act, 1961

Power to require return as to sources of income and amounts derived therefrom.

13.—(1) Every individual, when required to do so by a notice given to him in relation to any year of assessment by an inspector of taxes, shall, within the time limited by the notice, prepare and deliver to the inspector a true and correct return in the prescribed form of—

(a) all the sources of his income for the year of assessment (in this section referred to as the preceding year) immediately preceding the year of assessment in relation to which the notice is given;

(b) the amount of income from each source for the preceding year computed in accordance with subsection (2) of this section;

(c) such further particulars for the purposes of income tax (including sur-tax) for the preceding year or the year of assessment as may be required by the notice or indicated by the prescribed form.

(2) The amount of income from any source to be included in a return under this section shall be computed in accordance with the provisions of the Income Tax Acts save that the computation shall be made in all cases by reference to the preceding year:

Provided that—

(a) in the case of such interest as is referred to in section 3 of the Finance Act, 1956 , the computation shall be made without regard to that section;

(b) where, under section 15 of the Finance Act, 1929 , the profits or gains of a year ending on a date within the preceding year are to be taken to be the profits or gains of the preceding year, the computation shall be made by reference to the said year ending on a date within the preceding year.

(3) An inspector of taxes may refrain from giving a particular notice pursuant to a precept under section 99 of the Income Tax Act, 1918, in any case in which he has given, or intends to give, a notice under this section.

(4) Returns under this section shall be made available to the Special Commissioners for the preparation and making of assessments to sur-tax, and subsection (5) of section 7 of the Income Tax Act, 1918, shall have effect as if references therein to a return under the said section 7 included references to a return under this section.

(5) If a person delivers to any inspector of taxes a return in a prescribed form, he shall be deemed to have been required by a notice under this section to prepare and deliver that return, and the time limited for the delivery thereof shall be deemed to have expired on the date of its delivery to the inspector.

(6) Subsections (1) and (3) of section 107 of the Income Tax Act, 1918, shall apply in relation to a return required under this section as they apply in relation to a list, declaration or statement required by notice referred to in the said subsection (1).

(7) In proceedings for recovery of a penalty by virtue of subsection (6) of this section—

(a) a certificate signed by an inspector of taxes which certifies that he has examined his relevant records and that it appears from them that a stated notice was duly given to the defendant on a stated day shall be evidence until the contrary is proved that that person received that notice in the ordinary course,

(b) a certificate signed by an inspector of taxes which certifies that he has examined his relevant records and that it appears from them that, during a stated period, a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, deliver that return,

(c) a certificate certifying as provided for in paragraph (a) or paragraph (b) of this subsection and purporting to be signed by an inspector of taxes may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such inspector.

(8) In this section “prescribed” means prescribed by the Revenue Commissioners and, in prescribing forms for the purposes of this section, the Revenue Commissioners shall have regard to the desirability of securing, so far as may be possible, that no individual shall be required to make more than one return annually of the sources of his income and the amounts derived therefrom.