Revenue eBrief No. 97/2015 Update on tax clearance certificate expiry dates and eTax Clearance
In line with changes introduced in the Finance Act 2014, electronic Tax Clearance (eTC) will be introduced from January 1st 2016.
As previously advised in eBriefs No. 37/15, 55/15 and 69/15 tax clearance certificates issuing since April 1st 2015 have different expiry dates depending on when the certificate issued. Customers are now advised that tax clearance certificates issuing in the period October 1st 2015 to December 31st 2015 (Quarter 4) will have an expiry date of June 30th 2016.
The position can be summarised as follows:-
Tax Clearance Certificates issuing and end dates. |
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Period |
When tax clearance issued |
End-date of certificate |
Q2 2015 |
1/4/15 to 30/6/15 |
end-date of 31/12/15 (as advised in eBrief 37/15 issued on 27/3/15). |
Q3 2015 |
1/7/15 to 30/9/15 |
end-date of 31/3/16 (as advised in eBrief 69/15 issued on 3/7/15). |
Q4 2015 |
1/10/15 to 31/12/15 |
will be end-dated at 30/6/16 |
The transitional period from paper clearance certificates (which have a specified end-date on the certificate) to eTC (which will be subject to ongoing review and are therefore not end-dated) is during the first 6 months of 2016.
From January 1st 2016 all new applications for tax clearance will be through the new online eTax Clearance system, except for customers with an exemption from mandatory efiling requirements i.e. on age grounds or due to broadband access or similar issues.
The up-to-date tax clearance status of customers will be available to be checked by public service bodies, taxpayers and their agents online, on an ongoing basis, as required.
Applicants that are successfully tax cleared in the new eTC system will also be given a Tax Clearance Access Number which they can provide to the public service body or third party who needs to verify their tax clearance status.
The public service body uses the PPSN/tax reference number and the Tax Clearance Access Number to verify – via the Revenue On-line Service (ROS) or the Government Networks – that an applicant holds a tax clearance certificate.
Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.
