The new electronic tax clearance (eTC) system went live on 7 December. As of 1 January 2016 all new applications for tax clearance will be made through the new eTC system and reviewed twice yearly. We have clarified some aspects of the new system with Revenue.

The eTC system means that processing of tax clearance applications, certificates issued by the Collector General and verification by third parties is all in electronic format. eTC will be available to business, PAYE and non-resident taxpayers with a PPSN/Reference number. You can access the system via MyAccount or Revenue Online Service (ROS). Further details on operation of the new system are available on the Revenue website.

Following queries from members we clarified with Revenue at a meeting of the TALC Collection subcommittee that taxpayers’ Tax Clearance Access Number (TCAN) will only change if the taxpayer loses their tax clearance status. In such cases, when the taxpayer applies and achieves tax clearance a new TCAN will issue.

Taxpayers’ tax clearance status will be automatically reviewed by the system twice yearly, additional manual reviews may take place by Revenue and tax clearance could be rescinded if the taxpayer is not tax compliant. Tax agents can apply for tax clearance on the eTC system via ROS on behalf of their clients. Also, there is a bulk upload facility to verify the tax clearance status of more than one taxpayer at any time.

Paper tax clearance certificates issued since 1 April 2015 have different expiry dates depending on when the certificate issued. It is important that you check the expiry date noted on any paper certificates you are relying on. Revenue published a brief summary note on the new eTC in December which may be of interest to you. The note is published here.