TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue eTax Clearance Certificate (eTC)

eTax Clearance (eTC) is being introduced in December 2015. The 2 key changes are1:-

  • processing of tax clearance applications, certificates issued by the Collector-General and verification by third parties, all in electronic format (online); and
  • tax clearance certificates will be reviewed and may be rescinded (or withdrawn) where a taxpayer is found to be non-compliant with tax obligations.

From early December eTC will be available to business, PAYE and non-resident customers with an Irish registration number. The new system will provide updated online application screens for business customers via the Revenue Online Service (ROS), and for PAYE customers via the new ‘myAccount’ service.

There is no change to the current process for customers that are not registered for Irish tax, i.e. non-residents or some community/voluntary groups. These applications will continue to be processed by the Collector General’s Office.

Applications in eTC will be processed in real time. Applicants who are tax compliant will receive a Tax Clearance Access Number, which along with their PPSN/Reference number they must provide to a third party to verify their tax clearance details. eTC will produce electronic output – in ROS or myAccount – and customers will have the facility to print their electronic tax clearance certificate from the screens, if required. (See sample eTax Clearance Certificate below.)

Tax clearance will be regularly reviewed and where a customer becomes non-compliant, the electronic tax clearance certificate may be rescinded (withdrawn). Where a tax clearance certificate is rescinded, and tax clearance is required at a future date, the customer will have to reapply online for tax clearance.

Third party users will verify an eTax Clearance Certificate using the applicant’s Tax Clearance Access Number and PPSN/Reference number via ROS or the Government Networks.

Further information on the eTax Clearance system can be found on the revenue website here:

http://www.revenue.ie/en/online/tax-clearance.html

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.

1 Changes are in line with the legislative provisions of Section 95 of the Finance Act 2014.