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Applying for a Tax Clearance certificate in Ireland

The new RoI electronic tax clearance(eTC) regime became fully operational on 1st January 2016. All new applications for tax clearance certificates (TCC) must be made through the eTC system. In future, Revenue will only issue paper TCCs in very limited circumstances e.g. non-residents with no Irish tax registration number.
TCCs are required in a number of situations, for example, when tendering or seeking payment on government contracts, applying for grants, or obtaining/renewing licences (e.g. excise licences, road transport licences etc.).

Under the new regime applications for TCCs must be made via the Revenue Online System (ROS) or myAccount in PAYE cases. The system will assess the application immediately and if the applicant’s tax affairs are in order an electronic TCC will appear on the screen. It will include a tax clearance access number (TCAN).
The TCAN and the taxpayer tax reference number is then given to the relevant body wanting to verify tax clearance status, which they in turn do online.

The TCC will remain valid for four years but will be reviewed by Revenue every six months to check whether the taxpayer’s tax affairs are still in order. If the taxpayer is not compliant Revenue can rescind the TCC. If that happens the taxpayer or their tax agent will be notified electronically together with an explanation. When the issues are addressed the taxpayer can reapply for a TCC.

For further information contact us today.