Category Archives: Taxation
Payments on termination of an office or employment or removal from employment
Tax and Duty Manual Part 05-05-19 (PDF, 295KB) has
Posted in Taxation
Comments Off on Payments on termination of an office or employment or removal from employment
On-Line Payment of Taxes – myAccount
With effect from 11 June 2016, Revenue is providing a new on-line payment facility via myAccount. The new facility will enable non-ROS
Posted in Taxation
Comments Off on On-Line Payment of Taxes – myAccount
ROS extended to accept additional taxes, interest and penalties
Revenue is extending the Revenue On-Line Service to accept payments
Posted in Taxation
Comments Off on ROS extended to accept additional taxes, interest and penalties
Restrictions on income tax loss relief
Individuals who incur a current year loss in a trade or profession can claim relief
Posted in Taxation
Comments Off on Restrictions on income tax loss relief
Agents Guide to Collector-General
The Tax and Duty Manual Agents Guide to the Collector General’s Division (PDF, 481KB) has been amended to reflect updates on:
Posted in Taxation
Comments Off on Agents Guide to Collector-General
Order of offset of income tax reliefs, allowances and deductions
Revenue has received a number of claims for repayment of tax, for individuals who are affected by the High Income Earners Restriction,
Posted in Taxation
Comments Off on Order of offset of income tax reliefs, allowances and deductions
Health Expenses section 469 Taxes Consolidation Act 1997
Tax and Duty Manual Part 15-01-12 (PDF, 454KB) provides guidelines
Posted in Taxation
Comments Off on Health Expenses section 469 Taxes Consolidation Act 1997
Credit in respect of tax deducted from emoluments of certain directors and employees – Section 997A TCA 1997
The purpose of Section 997A is to deny certain directors and employees a credit for tax deducted from their remuneration
Posted in Taxation
Comments Off on Credit in respect of tax deducted from emoluments of certain directors and employees – Section 997A TCA 1997
Increased compliance interventions in the construction sector – application of the Reverse Charge for VAT and other matters
As outlined in eBrief No. 77/15 (25 August 2015), Revenue has increased its focus on compliance risks in the Construction Sector.
Posted in Taxation
Comments Off on Increased compliance interventions in the construction sector – application of the Reverse Charge for VAT and other matters
Change of Responsibility for e-Tax Clearance from 1st April 2016
The Collector-General’s office will assume responsibility for tax clearance with effect from 1 April 2016.
Posted in Taxation
Comments Off on Change of Responsibility for e-Tax Clearance from 1st April 2016
