Links from Section 985G | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(6C) A person aggrieved by a decision of the Revenue Commissioners in relation to subsection (6B) may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision. |
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Taxes Consolidation Act, 1997 |
(6A)(a) Where an employer makes a return under subsection (3)(a) after the expiry of a period of 4 years commencing at the end of the year of assessment in which the income tax month falls, that employer shall not be entitled in the case of a repayment referred to in section 984B to be paid it, or be given credit for it, by the Revenue Commissioners. |
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Taxes Consolidation Act, 1997 |
(b) Notwithstanding paragraph (a), where, in a return made by an employer under subsection (3)(a), the amount the employer is liable to pay pursuant to section 984B exceeds the amount of a repayment pursuant to section 984B then credit may be given by the Revenue Commissioners against the amount the employer is liable to pay in that return. |
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Taxes Consolidation Act, 1997 |
(b) Notwithstanding paragraph (a), where, in a return made by an employer under subsection (3)(a), the amount the employer is liable to pay pursuant to section 984B exceeds the amount of a repayment pursuant to section 984B then credit may be given by the Revenue Commissioners against the amount the employer is liable to pay in that return. |
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Taxes Consolidation Act, 1997 |
(d)such other information as is specified in regulations made under section 986. |
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Links to Section 985G (from within TaxSource Total) | ||
Act | Linked from | Context |
(ii) has submitted the return required under section 985G of the Act for the month of February 2020 on or before the return date (within the meaning of section 983 of the Act) for that month; |
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(ii) has submitted the return required under section 985G of the Act for the month of February 2020 on or before the return date (within the meaning of section 983 of the Act) for that month; |
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(14)Where the Collector-General has, under section 985G(7), varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities quarterly, liabilities in respect of— |
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(a) the Collector-General has, under section 985G(7), varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities annually, and |
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(13) Where the Collector-General has, under section 985G(7) of the Act of 1997, varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities quarterly, liabilities in respect of contributions for any income tax months which are due from the employer at the same time as liabilities for income tax months within Period 1 shall be treated as Covid-19 liabilities. |
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(a) the Collector-General has, under section 985G(7) of the Act of 1997, varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities annually, and |
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Taxes Consolidation Act, 1997 |
(2) Any person who is required to notify the Revenue Commissioners under section 985G(2) shall include the following particulars relating to employees in that notification— |
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Taxes Consolidation Act, 1997 |
(c) For the purposes of paragraph (a)(i), “authorised employer’s PAYE liability”, in relation to an employer whose due date for the payment of tax has been varied by way of a notice under section 985G(7), means the amount determined by the formula— |
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Taxes Consolidation Act, 1997 |
A is any amount which, if a notice under section 985G(7) was not issued, would have been an amount due at the relevant date in respect of sums that the employer is liable under Chapter 4 and the Income Tax Regulations to deduct from emoluments paid by the employer during the relevant period, |
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Taxes Consolidation Act, 1997 |
B is any amount which, if a notice under section 985G(7) was not issued, would have been an amount due at the relevant date in respect of sums that were not so deducted but which the employer was liable, in accordance with section 985A and any regulations under that section, to remit to the Collector-General in respect of notional payments made by the employer during the relevant period, |
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Taxes Consolidation Act, 1997 |
(1A) Without prejudice to subsection (1), sections 984A, 985G(2)(d), 986 and 987 shall apply to reportable benefits, other than reportable benefits to an employee who is in receipt of emoluments in respect of which a notification has been given under subsection (1). |
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Taxes Consolidation Act, 1997 |
A person who is required to make any deduction or repayment referred to in this Chapter, or regulations made under this Chapter, shall, in the case of a deduction (whether or not made), be accountable for the amount of the tax, and liable to pay that amount, to the Revenue Commissioners and shall, subject to subsections (6A) and (6B) of section 985G, in the case of a repayment, be entitled, if it has been made, to be paid it, or given credit for it, by the Revenue Commissioners. |
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Taxes Consolidation Act, 1997 |
(e) emoluments covered by the agreement shall not be included in a return by the employer under section 985G. |
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Taxes Consolidation Act, 1997 |
(a)due to a persistent technology systems failure, an employer is unable to validate the most recent revenue payroll notification for an employee or to notify the Revenue Commissioners under section 985G(2), and |
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Taxes Consolidation Act, 1997 |
(ii)provide the notification under section 985G(2) immediately upon rectification of the technology systems failure. |
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Taxes Consolidation Act, 1997 |
(2)Where an employer complies with the requirements of subsection (1), the employer shall be deemed to have deducted tax from the emoluments concerned in accordance with the terms of a valid revenue payroll notification and the notification shall be deemed to have been made under section 985G(2) in the month in which the emoluments were paid. |
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Taxes Consolidation Act, 1997 |
(a)a return made under section 985G does not include the total amount of tax due for the relevant income tax month, or |
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Taxes Consolidation Act, 1997 |
(b)a return should have, but has not been, made under section 985G for an income tax month, |
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Taxes Consolidation Act, 1997 |
and tax shall be paid or repaid (notwithstanding any limitation in subsection (6A) of section 985G or subsection (6) of section 531AOA) where appropriate in accordance with any such amendment. |
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Taxes Consolidation Act, 1997 |
(7) Notwithstanding subsection (5) and any limitation in the Tax Acts on the period within which a claim for relief from tax is required to be made, an inspector or other officer may, at any time, make or amend an assessment for an income tax month to give effect to a mutual agreement reached, under an arrangement having the force of law by virtue of section 826(1), between the competent authority of the State and a competent authority of another jurisdiction and tax shall be paid or repaid (notwithstanding any limitation in subsection (6A) of section 985G or subsection (6) of section 531AOA) where appropriate in accordance with any such assessment or amended assessment. |
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Taxes Consolidation Act, 1997 |
(14)Where the Collector-General has, under section 985G(7), varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities quarterly or annually liabilities in respect of— |