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Tax and Duty Manual - TCA97

Part 41A-07-02

Payment of Preliminary Corporation Tax

Part 08-04-03

Deposit Interest Retention Tax (D.I.R.T.) Tax Treatment for Individuals

Part 38-03-34

Return of Payments - Guidance Notes for Financial Institutions

Part 08-04-01

Deduction of tax from interest payments by certain Deposit takers

Part 42-04-31

Issue of Tax Credit Certificates on a Week 1/Month 1 basis

Part 08-04-12

The taxation of deposit interest income: source, rates applicable and reporting obligations