I am advised by the Revenue Commissioners that the person in question filed his return for the 2006 tax year on 19 March 2009, which was 505 days after the due date. Prior to filing his return, the Revenue Commissioners had written to him on three occasions to inform him of his obligations to file a return. The person in question has a pattern of delays in submitting his returns, with his last 4 returns being substantially late.
The Taxes Consolidation Act provides for the imposition of surcharges for the late filing of returns. In addition to a surcharge of €36.28 for the delay in filing of his 2006 return, a fine of €750 was imposed at a District Court Hearing on 24 March 2009. The person in question was afforded 6 months to pay this fine or face a custodial sentence. He contacted the Collector Generals office by telephone on 11 September 2009 where his options for payment of the District Court fine were explained.