No 31 of 2010, Section 99, Link Report

Links from Section 99
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0015.html	(2) Where the Revenue Commissioners apply section 15 to a number of persons, the Commissioners may defer repayment of all or part of any tax refundable under subsection (1) to any one or more of those persons prior to the application of that section if any one or more of those persons have not furnished all returns and remitted all amounts of tax referred to in section 76 or 77, as may be appropriate, at the time of such application.
Value-Added Tax Consolidation Act 2010	sec0076.html	(2) Where the Revenue Commissioners apply section 15 to a number of persons, the Commissioners may defer repayment of all or part of any tax refundable under subsection (1) to any one or more of those persons prior to the application of that section if any one or more of those persons have not furnished all returns and remitted all amounts of tax referred to in section 76 or 77, as may be appropriate, at the time of such application.
Value-Added Tax Consolidation Act 2010	sec0077.html	(2) Where the Revenue Commissioners apply section 15 to a number of persons, the Commissioners may defer repayment of all or part of any tax refundable under subsection (1) to any one or more of those persons prior to the application of that section if any one or more of those persons have not furnished all returns and remitted all amounts of tax referred to in section 76 or 77, as may be appropriate, at the time of such application.
Value-Added Tax Consolidation Act 2010	sec0100.html	(5) Where the Revenue Commissioners refund any amount due under subsection (1) or section 100, they may, if they so determine, refund any such amount directly into an account, specified by the person to whom the amount is due, in a financial institution.
Value-Added Tax Consolidation Act 2010	sec0114.html	(1) Subject to subsections (2) and (3), where in relation to a return lodged under Chapter 3 of Part 9 or a claim made in accordance with regulations, it is shown to the satisfaction of the Revenue Commissioners that, as respects any taxable period, the amount of tax (if any) actually paid to the Collector-General in accordance with Chapter 3 of Part 9 together with the amount of tax (if any) which qualified for deduction under Chapter 1 of Part 8 exceeds the tax (if any) which would properly be payable if no deduction were made under Chapter 1 of Part 8, the Commissioners shall refund the amount of the excess less any sums previously refunded under this subsection or repaid under Chapter 1 of Part 8 and may include in the amount refunded any interest which has been paid under section 114.
Links to Section 99 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0817S.html	(b)section 865(4), section 159A of the Stamp Duties Consolidation Act 1999, section 99(4) of the Value-Added Tax Consolidation Act 2010 or section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 shall not apply in relation to any repayment to be made.
Taxes Consolidation Act, 1997	sec0865B.html	(c) section 99 of the Value-Added Tax Consolidation Act 2010,
Value-Added Tax Consolidation Act 2010	sec0100.html	(b) did not, because that person’s supplies of goods and services were treated as exempted activities, furnish a return to the Revenue Commissioners and, therefore, receive a refund of an amount of tax in accordance with section 99(1), or
Value-Added Tax Consolidation Act 2010	sec0105.html	“refundable amount” means an amount which a person is entitled to receive from the Revenue Commissioners in accordance with this Act or any order or regulations made under this Act and which is claimed within the period provided for in section 99(4), but such amount does not include interest payable under this section;
Value-Added Tax Consolidation Act 2010	sec0111.html	(b) the total amount of tax refunded to the person in accordance with section 99(1) was greater than the amount (if any) properly refundable to that person;
Value-Added Tax Consolidation Act 2010	sec0111.html	(c) an amount of tax is payable by the person and a refund under section 99(1) has been made ~~to the person,~~ to the person;
Value-Added Tax Consolidation Act 2010	sec0111.html	(II) the total amount of tax (including a nil amount) which in accordance with section 99(1) should have been refunded, or
Value-Added Tax Consolidation Act 2010	sec0114.html	(a) no amount of tax was properly refundable to that person under section 99(1), or
Value-Added Tax Consolidation Act 2010	sec0114.html	(b) the amount of tax refunded is greater than the amount properly refundable to that person under section 99(1),
Value-Added Tax Consolidation Act 2010	sec0114.html	then simple interest shall be paid by that person on any amount of tax refunded to that person which was not properly refundable to that person under section 99(1), from the date the refund was made, at the rate of 0.0274 per cent for each day or part of a day during which the person does not correctly account for any such amount refunded which was not properly refundable.
Value-Added Tax Consolidation Act 2010	sec0059.html	(5) Where, in relation to any taxable period, the total amount deductible under this Chapter exceeds the amount which, but for this Chapter, would be payable in respect of such period, the excess shall be refunded to the accountable person in accordance with section 99(1), but subject to section 100.
Value-Added Tax Consolidation Act 2010	sec0077A.html	(2) Any adjustment to a return to which subsection (1) applies shall, where applicable, be deemed to be a claim for a refund of tax and be subject to the provisions of section 99.
Value-Added Tax Consolidation Act 2010	sec0091B.html	(11) Without prejudice to the provisions of section 99, corrections to a VAT return may be made by the identified person by electronic means within 3 years from the date the return concerned was due to be submitted.
Value-Added Tax Consolidation Act 2010	sec0091D.html	(11) Without prejudice to the provisions of section 99, corrections to a VAT return may be made by the identified person by electronic means within 3 years from the date the return concerned was due to be submitted.