Tax collection and enforcement

The current economic environment has led to an increase in cashflow difficulties for many taxpayers and a corresponding increasing focus by Revenue on debt collection and swift enforcement where liabilities become overdue.  We collate here useful information on Revenue's approach to tax collection and enforcement and advice for taxpayers in difficulty.


  Relevant legislation

 

  • Section 9601 - Recovery by way of civil proceedings
  • Section 960L - Recovery by sheriff or county registrar
  • Section 1001 TCA 1997 - Liability to tax, etc of holder of fixed charge on book debts of company
  • Section 1002 TCA 1997 - Deduction from payments due to defaulters of amounts due in relation to tax

 

 

 

 Revenue publications

Links to a number of publications on Revenue's website http://www.revenue.ie/

Case Decision Escalation Framework

Guidelines for Instalment Arrangements

Revenue Sheriff Code of Practice

Revenue Collections Manual - Guidelines for Sheriff Enforcement 

Revenue Collections Manual - Guidelines for Attachment

Revenue Collections Manual - Guidelines to Using the Court Process to Pursue Tax Liabilities

Revenue Collections Manual - Liquidation of Companies and other Company Law Issues

Form for Offset of Redundancy Rebate against Tax Due
 

   ITI commentary

FAQs on Notices of Attachment - TaxRelay September 2009

September 2008 - Collector General Outlines Approach to Collection of Tax Debts

September 2008 - Methods of Enforcement of Debts Part I

November 2008 - Methods of Enforcement of Debts Part II

May 2009 - Can't Pay, Won't Pay - Striking the Balance

 

 

ITI commentary 
and representation

TALC Collections January 2010 - summary note

Regional Branch Network Meetings 2009 - summaries available here

29 September 2009 - eBrief 59/09 Offset of redundancy rebate against tax due & form for completion

TaxFax 24 October 2008 - Main TALC Update

TaxFax 17 October 2008 - ITI letter to Collector General

Response from Collector General

TaxFax 15 May - Offset of redundancy rebate against tax due

 


 

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