Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

Penalties and how they are levied are matters for the Revenue Commissioners. I know the reason Revenue made the decision to make the change for today. It was its determination ensure no taxpayer would be penalised as a result of the systems issue that had developed. As the Deputy knows and has acknowledged, efforts have been made to address and resolve the issue in the operation of the system which Revenue has made available for a further period. I have no doubt that if it decides further changes are needed and that more needs to be done to ensure the timely filing of tax returns, it will make the necessary arrangements. However, given the sensitivity of the matter for tax practitioners, not to mention to those who are paying their taxes, it is solely a matter for the Revenue Commissioners. I will leave it to them to update the public on the matter during the day.

See this speech in context