Waiver of Certain Tax, Interest and Penalties Act, 1993
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Demands or other requests for payment. |
6.—Where, in relation to an individual— | |
(a) the Revenue Commissioners, the Collector-General or any of their or his officers authorised in that behalf, have demanded or otherwise requested the payment of any tax— | ||
(i) in respect of which a settlement amount has been remitted to the Chief Special Collector, or | ||
(ii) which is value-added tax in respect of which a remittance has been made to the Chief Special Collector in accordance with section 3 (6) (a), and | ||
(b) the individual has been given a certificate as is referred to in section 2 (4) or 3 (6) (c) in respect of such tax, | ||
the individual shall produce to the Revenue Commissioners, the Collector-General or the authorised officer, as the case may be, within 30 days of— | ||
(i) the date of the making of the demand or request, or | ||
(ii) if later, the date he received the certificate, | ||
the evidence referred to in section 2 (4) (b) or section 3 (6) (c), as the case may be, and the demand or request shall be withdrawn and the amount of tax specified in the demand or request shall be discharged: | ||
Provided that, where subsection (5) of section 2 and subsection (4) of section 3 do not apply by virtue of the provisions of section 4 — | ||
(i) the amount of tax discharged shall be reinstated, and | ||
(ii) any additional assessments or estimates necessary to give effect to this proviso shall be made. |