1. Commentary
  2. Revenue Audits and Investigations

Revenue Audits and Investigations - The Professional's Handbook

4.4.Surcharge for Late Submission of Returns Section 1084 TCA 1997 imposes a late filing surcharge on any taxpayer, individual or corporate, for the late filing of a tax return. The surcharge wil...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • Revenue Audits and Investigations - The Professional's Handbook (ingested September 20, 2023)
  • Revenue Audits and Investigations - The Professional's Handbook (ingested December 6, 2018)
  • A Practitioners Guide to Revenue Audits (ingested October 6, 2015)