Links from Section 91J | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(I) distance sales of goods imported from third territories or third countries where the place of supply is the State determined in accordance with section 30, and |
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Value-Added Tax Consolidation Act 2010 |
(d) notwithstanding section 84, retain such records for each transaction until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out. |
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Value-Added Tax Consolidation Act 2010 |
(14)(a) Without prejudice to the provisions of section 99, where corrections to a VAT return (‘the initial return’) are required after it has been submitted, the corrections shall be included in a subsequent VAT return within 3 years from the date on which the initial return was required to be submitted in accordance with subsection (11). |
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Links to Section 91J (from within TaxSource Total) | ||
Act | Linked from | Context |
Value-Added Tax Consolidation Act 2010 |
(a) the total amount of tax payable by the person
, including tax (if any) payable in accordance
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Value-Added Tax Consolidation Act 2010 |
(I) the total amount of tax
, including tax (if any) payable in accordance
|
|
Value-Added Tax Consolidation Act 2010 |
(i) that person is jointly and severally liable by virtue of section 91J(10), and |
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Value-Added Tax Consolidation Act 2010 |
(ii) the penalty which would otherwise arise under paragraph (a) only relates to the tax for which that person is jointly and severally liable by virtue of section 91J(10). |
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Value-Added Tax Consolidation Act 2010 |
(a) that person is jointly and severally liable by virtue of section 91J(10), and |
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Value-Added Tax Consolidation Act 2010 |
(b) the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of section 91J(10). |
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Value-Added Tax Consolidation Act 2010 |
(a) that person is jointly and severally liable by virtue of section 91J(10), and |
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Value-Added Tax Consolidation Act 2010 |
(b) the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of section 91J(10). |
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Value-Added Tax Consolidation Act 2010 |
(b) Subject to paragraph (c), in addition, the persons referred to in
|
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Value-Added Tax Consolidation Act 2010 |
(1) In this section and sections 91J and 91K— |
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Value-Added Tax Consolidation Act 2010 |
(3)Sections 91J and 91K apply to distance sales of goods imported from third territories or third countries, except products subject to duties of excise, in consignments of an intrinsic value which does not exceed €150. |
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Value-Added Tax Consolidation Act 2010 |
(a) is registered in the import scheme identification register (within the meaning of section 91J), or |
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Value-Added Tax Consolidation Act 2010 |
(7) Notwithstanding section 84, a scheme participant who makes distance sales of goods imported from third territories or third countries to the State which are taxable in the State shall be bound by the requirements of section 91J(18)(a), (b) and (d) in relation to such sales and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out. |