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Form 8G - Return of Third Party

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Form 8G - Return of Third Party Powered By Docstoc
					                                                              Form 8G
                              Return of Third Party Information by Credit Unions
              in relation to Special Term Share Accounts for the year ended 31 December 2008

     Tax Reference Number

   Please quote this number in
      all correspondence or
       when calling at your
          Revenue office.




       Return Address:
                                                                                                                        Use any envelope
                                         Completed forms should be returned to the                                      and write “FREEPOST”
                                         company’s local Revenue office. If you are unsure of                           above the address
                                         the correct return address use the Contact Locator on                          NO STAMP REQUIRED
                                         Revenue’s website www.revenue.ie



                                  Please read the explanatory notes below before completing this form

Return by Credit Unions of Special Term Share Accounts opened in the year ended 31 December 2008
                                                                  NOTICE
In accordance with Section 267E Taxes Consolidation Act 1997, this return should be completed by Credit Unions and submitted to the above
address on or before 31 March 2009.
If no special term share accounts were opened in the year 2008 enter "NONE" here,                            complete the declaration below
and return the form to the above address.
                                                                   NOTES
Credit Union, as defined in Section 256(1) Taxes Consolidation Act 1997, means a society registered under the Credit Union Act 1997,
including a society deemed to be so registered under Section 5(3) of that Act.
Special Term Share Account means a Long or Medium Term Share Account as defined by Section 267A(1) Taxes Consolidation Act 1997.
Long Term Share Account means an account opened by a member (being an individual) with a Credit Union on terms under which the
member has agreed that each share subscribed for by the member to be held in the account is to be held in the account for a period of not
less than five years.
Medium Term Share Account means an account opened by a member (being an individual) with a Credit Union on terms under which the
member has agreed that each share subscribed for by the member to be held in the account is to be held in the account for a period of not
less than three years.
                                        CIVIL PENALTIES/CRIMINAL PROSECUTION
Tax law provides for both civil penalties and criminal sanctions for the failure to make a return, the making of a false return,
facilitating the making of a false return. In the event of a criminal prosecution, a person convicted on indictment of an offence
may be liable to a fine not exceeding €126,970 and/or imprisonment
YOU MUST SIGN THIS DECLARATION
I DECLARE that, to the best of my knowledge and belief, all the particulars given on this form are correctly stated.
                                                                                                                       D D/M M/ Y Y Y Y
Signature                                                                                                     Date


Capacity of Signatory                                                                                   Telephone
                                                                                                          Number

Business Address,
if different from above
                                                                                                                       Internet Version 2008
Tax Reference Number


                                               Return of Special Term Share Accounts by Credit Unions for accounts
                                                           opened in the year ended 31 December 2008

                                                                                                                                         Indicate Type of Account
     Surname of                      First Name of                                      Address                                                                                 Date Account
   account holder(s)               account holder(s)                                                                                 Medium Term            Long Term           was opened
                                                                                                                                    Share Account          Share Account




Electronic Filing/Specifications
This return can be submitted electronically. A spreadsheet template is available on Revenue's website www.revenue.ie which can be submitted by secure email to
OPED-3rdPartyReturns@revenue.ie.
Additional information is included on Revenue's website – see Third Party Returns - A guide to the submission of returns in electronic form at www.revenue.ie/en/online/tpr_guide.doc which
provides technical specifications for the submission of returns in electronic format and includes information on secure email.

Form 8G 2008

				
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