No 31 of 2010, Section 91C, Link Report

Links from Section 91C
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0034.html	shall be an accountable person for the purposes of this Act in relation to scheme services only insofar as those services are supplied in the State in accordance with section 34(kc) and, in relation to those supplies, for the purposes of this section shall be referred to as a ‘scheme participant’.
Value-Added Tax Consolidation Act 2010	sec0034.html	(7) Notwithstanding section 84, a scheme participant who supplies scheme services which, in accordance with section 34(kc), are supplied in the State shall be bound by the require ments of section 91B(14)(a), (b) and (d) in relation to such supplies and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.
Value-Added Tax Consolidation Act 2010	sec0065.html	(2) A scheme participant shall be regarded as having fulfilled his or her obligations as an accountable person under subsection (3) of section 65 and shall not otherwise be obliged or entitled to be registered under that section.
Value-Added Tax Consolidation Act 2010	sec0076.html	(a) treated, with any necessary modifications, as if it were a return required to be furnished in accordance with section 76, and
Value-Added Tax Consolidation Act 2010	sec0076.html	and this Act shall apply to the scheme participant and have effect as if in section 76(1)—
Value-Added Tax Consolidation Act 2010	sec0076.html	(a) treated as if it were tax payable in accordance with section 76, and
Value-Added Tax Consolidation Act 2010	sec0076.html	(b) deemed to have been paid to the Collector-General on the date it was received by the tax authorities of the Member State of identification, and this Act shall apply to the scheme participant and have effect as if in section 76(1)—
Value-Added Tax Consolidation Act 2010	sec0084.html	(7) Notwithstanding section 84, a scheme participant who supplies scheme services which, in accordance with section 34(kc), are supplied in the State shall be bound by the require ments of section 91B(14)(a), (b) and (d) in relation to such supplies and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.
Value-Added Tax Consolidation Act 2010	sec0091B.html	(a) is an identified person within the meaning of section 91B, or
Value-Added Tax Consolidation Act 2010	sec0091B.html	(7) Notwithstanding section 84, a scheme participant who supplies scheme services which, in accordance with section 34(kc), are supplied in the State shall be bound by the require ments of section 91B(14)(a), (b) and (d) in relation to such supplies and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.
Links to Section 91C (from within TaxSource Total)
Act	Linked from	Context
Value-Added Tax Consolidation Act 2010	sec0114.html	(1) Where any amount of tax becomes payable under section 76 or 77 section 76, 77, 91C(4) or 91E(4) and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became payable and at a rate of 0.0274 per cent for each day or part of a day during which the amount remains unpaid.
Value-Added Tax Consolidation Act 2010	sec0115.html	(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.
Value-Added Tax Consolidation Act 2010	sec0115.html	(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.
Value-Added Tax Consolidation Act 2010	sec0037.html	(4) ~~In relation to~~ Subject to sections 91C(5) and 91E(5), in relation to the tax chargeable by virtue of section 3(a), (c), (d) or (e), where an amount is expressed in a currency other than the currency of the State—
Value-Added Tax Consolidation Act 2010	sec0076.html	(1) Subject to subsection (2)and sections 91C(3) and 91E(3), an accountable person shall, within 9 days immediately after the 10th day of the month immediately following a taxable period—
Value-Added Tax Consolidation Act 2010	sec0076.html	(1) Subject to subsection (2)and sections 91C(3) and 91E(3), an accountable person shall, within 9 days immediately after the 10th day of the month immediately following a taxable period—
Value-Added Tax Consolidation Act 2010	sec0079.html	(5) Notwithstanding sections 76 and 77, where section 91 where section 91, 91C or 91E applies, the tax shall be payable at the time the VAT return is required to be submitted in accordance with section 91(6) payable at the time specified in section 91(6), 91C(4) or 91E(4), as the case may be .
Value-Added Tax Consolidation Act 2010	sec0084.html	shall, subject to ~~subsection (4)~~ subsection (4) and sections 91C(7) and 91E(7) and notwithstanding any other law, be retained in that person’s power, possession or procurement for a period of 6 years from the date of the latest transaction to which the ~~records, invoices, or any of the other documents~~ records, linking documents, invoices, or any of the other documents, relate.