Income Tax Act, 1967.



Revenue Commissioners.

155.—(1) All duties of income tax shall be under the care and management of the Revenue Commissioners.

(2) The Commissioners may do all such acts as may be deemed necessary and expedient for raising, collecting, receiving, and accounting for the tax in the like and as full and ample a manner as they are authorised to do with relation to any other duties under their care and management, and, unless the Minister for Finance otherwise directs, shall appoint such officers and other persons for collecting, receiving, managing, and accounting for any duties of income tax as are not required to be appointed by some other authority.

(3) All such appointments shall continue in force, notwithstanding the death, or ceasing to hold office, of any Revenue Commissioner, and the holders shall have power to execute the duties of their respective offices, and to enforce, in the execution thereof, all laws and regulations relating to the tax in every part of the State.

(4) The Commissioners may suspend, reduce, discharge, or restore, as they see cause, any such officer or person.

(5) Any act or thing required or permitted by this or any other statute to be done by the Revenue Commissioners in relation to the tax may be done by any one Revenue Commissioner.