Suspension of legal times under the Tax Acts
The Suspension of Legal Times (Revenue Acts) Order, 2020 (LN 135 of 2020) was published on 3rd April 2020. The legislation provides for the suspension of time-limits and deadlines arising under the relevant tax legislation in connection with the rights and obligations of the revenue authorities (e.g. the period within which an assessment may be raised, and the period within which a tax refund shall be settled), as well as the obligations of taxpayers (e.g. the deadline for submission of returns and tax payments). The legislation specifies when the suspensions are to apply and any exceptions. Click here for a summary of the legislation.