Finance (Local Property Tax) Act 2012

40.

Self-assessment and signed declaration.

40.— Every return prepared and delivered under this Part shall include—

(a) a self-assessment by, or on behalf of, the liable person to whom the return relates in such form as the Revenue Commissioners may specify, and

(b) a signed declaration by the person who prepares the return that the return is, to the best of that person’s knowledge and belief, correct.