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Taxes Consolidation Act, 1997 |
(h) in a case where section 172B has not applied to a relevant distribution by virtue of the operation of subsection (7) of that section, whether the relevant distribution is a distribution within paragraph (a), (b) or (c) of that subsection. |
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Taxes Consolidation Act, 1997 |
(1) Any person (in this section referred to as “the accountable person”), being a company resident in the State which makes, or an authorised withholding agent who is treated under section 172H as making, any relevant distributions to specified persons in any month shall, within 14 days of the end of that month, make a return to the Collector-General which shall contain details of— |
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Taxes Consolidation Act, 1997 |
(g) the aggregate of the amounts referred to in paragraph (f) in relation to all relevant distributions made or treated under section 172H as being made by the accountable person to specified persons in the month to which the return
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Taxes Consolidation Act, 1997 |
(c) |
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Taxes Consolidation Act, 1997 |
(c) |
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Taxes Consolidation Act, 1997 |
(d) In its application to any dividend withholding tax charged by any assessment made in accordance with this Chapter, section 1080 shall apply as if
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| Links to Section 172K (from within TaxSource Total) | ||
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(b) in section 172K— |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(ii) fails, having made that deduction, to pay the sum deducted to the Collector-General within the time specified in that behalf in section 172K(2), |
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Taxes Consolidation Act, 1997 |
(iv) fails, having made that reduction, to pay to the Collector-General the amount referred to in section 172B(2)(d), which amount is treated under that section as if it were a deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6), within the time specified in that behalf in section 172K(2), or |
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Taxes Consolidation Act, 1997 |
(v) fails to pay to the Collector-General, within the time specified in that behalf in section 172K(2), an amount referred to in section 172B(3)(a) which is required to be paid by the person to the Collector-General and which is treated under that section as if it were a deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6), |
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Taxes Consolidation Act, 1997 |
(5) Where, by virtue of section 831(5), Chapter 8A of Part 6 (other than section 172K) does not apply to a distribution made to a parent company (within the meaning of section 831) which is not resident in the State by its subsidiary (within the meaning of that section) which is a company resident in the State— |
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Taxes Consolidation Act, 1997 |
(f) to provide to the Collector-General the return referred to in section 172K(1), and to pay to the Collector-General any dividend withholding tax required to be included in such a return, within the time specified in that behalf in that section, |
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Taxes Consolidation Act, 1997 |
(5) Chapter 8A of Part 6, other than section 172K, shall not apply to a distribution made to a parent company which is not resident in the State by its subsidiary which is a company resident in the State. |
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Taxes Consolidation Act, 1997 |
(2) Chapter 8A of Part 6, other than section 172K, shall not apply to a distribution made to a parent company which is, by virtue of the law of Switzerland, resident for the purposes of tax in Switzerland by its subsidiary which is a company resident in the State. |
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Taxes Consolidation Act, 1997 |
(2) An authorised officer, having regard to Chapter 8A of Part 6, may at all reasonable times enter any premises or place of business of an accountable person for the purposes of auditing a return made by the accountable person under section 172K. |
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