Revenue has published a Tax and Duty Manual setting out the procedures to follow where Revenue requests the submission of security from taxpayers.
Section 99 VATCA 2010 provides that Revenue can request a trader to submit security where a VAT refund is claimed in certain circumstances. Section 109 VATCA 2010 provides that Revenue can request that security is submitted for VAT that might become due, where Revenue is of the view that it is necessary.
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