S.L. 123.209 Art. 4Return by the competent authority.

(1) Any person who incurs qualifying costs and who wants to become eligible for the tax credit allowable under these rules shall report the said costs to the competent authority by not later than the 15th January of the year following that in which the costs were incurred. The report shall include such information and shall be supported by such evidence as the competent authority may require.

(2) The competent authority shall furnish the Commissioner for Revenue with a return of qualifying costs reported to it each year, indicating the names and identification numbers of the persons who incurred the costs and of the children in respect of whom the said costs were incurred, the costs incurred in respect of each child and such other details as the Commissioner for Revenue may require. The return shall be submitted by not later than the 15th March of the relative year of assessment.