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Preas Ráiteas Cartlann

Montrer texte Montrer source en cache Montrer URL avec texte source	An Staid maidir le hÍocaíochtaí Deonacha ó Bhreithiúna
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IT2 - Treoir um chánach...

Montrer texte Montrer source en cache Montrer URL avec texte source	Is féidir. Is é Cómheasúnú an t-aon rogha phraiticiúil sa staid seo. Leithdháiltear gach creidmheas cánach, faoiseamh, agus banda ráta caighdeánach ar an gcéile nó an bpáirtnéir sibhialta is lú ioncaim inchánaigh.
Comparer pages textes Comparer pages HTM Montrer URL avec texte source Montrer URL avec langue cible Définir revenue.ie comme domaine prioritaire	Yes. Joint Assessment is the only practical option in this situation. All tax credits, reliefs and the standard rate band are allocated to the spouse or civil partner with the taxable income.

CGT2 - Cáin Ghnóthachan...

Montrer texte Montrer source en cache Montrer URL avec texte source	Seo costas na mbreisithe don tsócmhainn, tar éis dháta na fála, a chuireann le luach na sócmhainne agus a léirítear i staid na sócmhainne ag dáta an díola. Mar shampla, garáiste nó grianán a chur le teach.
Comparer pages textes Comparer pages HTM Montrer URL avec texte source Montrer URL avec langue cible Définir revenue.ie comme domaine prioritaire	This is the cost of additions to the asset, after the date of acquisition, which adds to the value of the asset and is reflected in the state of the asset at the date of sale. Examples would be the addition of a garage or a conservatory to a house. It does not include routine maintenance such as painting. It also includes expenditure to establish, preserve or defend legal title.

Tionscal na Tógála

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Chomh maith le cur ar do chumas tuairisceáin agus foirmeacha cánach a chomhdú agus íocaíochtaí a dhéanamh ar líne, ligeann ROS duit do staid féin nó staid do chliant leis na Coimisinéirí Ioncaim a fheiceáil maidir le cánacha agus tobhaigh áirithe lena bhfuil tú cláraithe, lena n-áirítear Cáin Chonarthaí Iomchuí.

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As well as allowing you to file tax returns and forms and make payments for taxes online in a variety of methods, ROS also enables you to view your own, or your client's, current position with Revenue for various taxes and levies for which you are registered, including Relevant Contracts Tax. You can also use this facility to view details of your payments made, returns filed or due, registration information or charges and liabilities or to request Statements of Account, for older periods not yet covered by ROS. Further details are available here.

Próiseáil faoi Rialú Cu...

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Ligeann sí d'earraí a bheith allmhairithe ó thíortha taobh amuigh den Aontas Eorpach le haghaidh oibríochtaí próiseála a athraíonn a nádúr nó a staid, gan a bheith faoi réir dleachtanna allmhairithe ná bearta áirithe polasaí tráchtála.

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Processing under Customs Control (PCC), is an EU customs duty relief scheme. It allows goods to be imported from outside the European Union for processing operations, which change their nature or state, without being subject to import duties or certain commercial policy measures. Duty becomes payable when the finished product is put on the Community Market. The duty is then payable on the finished product as if it had been imported directly. The scheme was established under Council Regulation (EEC) No. 2913/92.

Tionscal na Tógála

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Próiseáil Isteach

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D'fhéadfaí muirear úis cúiteach a thabhú ar earraí a chuirtear isteach faoin gcóras Fionraíochta Próiseála Isteach a scaoiltear amach ina dhiaidh sin le haghaidh saorchúrsaíochta i bhfoirm táirgí nó earraí cúiteacha sa staid gan athrú.

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Goods entered under the Inward Processing Suspension system which are subsequently released for free circulation either in the form of compensating products or goods in the unaltered state, may incur a compensatory interest charge. The amount of interest will be calculated on the basis of the import duties applicable for the period involved. Compensatory interest rates are based on the 3 month money market rates and can be found by simply clicking on the hyperlink below and then clicking on the following headings as they appear:

Réamhrá

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Ceistíonn sé eolais feadh raon córas agus tugann deis do na Coimisinéirí féachaint ar gach cáiníocóir feadh raon cánacha agus comparáid a dhéanamh idir tuairisceáin agus táscairí stíl bheatha. Siúd is gur uirlis í atá ag éabhlú agus ag feabhsú ghluais REAP in 2007 ó staid phiolótach go bheith ina chuid lánpháirtiúil dár gclár comhlíonta.

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Revenue plays an important role in the ongoing fight against illegal drugs, contraband and other forms of criminality. During the year, our Customs Service made a record 2,758 seizures of drugs with an estimated street value of almost €139 million. 17 seizures of cash amounting to €494,000 were also made in 2007. To enhance our capability in vital work, key investment decisions were taken to purchase an additional Customs Cutter and Customs Scanner which will bear fruit in the years ahead. In cooperation with a number of other EU law enforcement agencies, we decided to assign an officer to the development of the Maritime Analysis and Operations Centre – Narcotics which shares intelligence in a concerted effort to prevent drug trafficking by sea.

Treoir maidir le Féinmh...

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Ciallaíonn sé sin nach mbeidh ort do dhliteanas cánach i leith na bliana sin a ríomh agus go mbeidh cinnteacht agat maidir leis an iarmhéid cánach atá iníoctha i leith na bliana roimhe sin. Beidh tú i staid níos fearr freisin chun cinneadh a dhéanamh maidir leis an réamhcháin atá iníoctha don bhliain reatha.

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An important point to note is that if you are filing a paper tax return for the previous tax year and wait until the Pay and File deadline of 31 October to do so, you will need to do your own calculations of your tax liability for the year in question. However if you file the paper tax return before 31 August (early filer) Revenue will issue a tax assessment notice for the previous year in advance of the 31 October deadline. This will save you having to calculate your liability for that year and you will have certainty of the balance of tax payable for the previous year. You will also be in a better position to decide on the preliminary tax payable for the current year.

Tuarascáil Bhliantúil 2...

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Nílimid ag iarraidh cás atá deacair cheana féin a dhéanamh níos measa – ach nuair nach bhfuil rannpháirtíocht réalaíoch ar bith linn agus nuair is gá dúinn cinntí deacra a dhéanamh, déanfaimid é sin. Sin an staid a leagamar amach go soiléir, agus fanfaidh sé amhlaidh i rith na bliana 2009.

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2008 also saw a slight decrease in payment and returns compliance, another consequence of the difficult economic environment. Maximising compliance is one of our core organisational goals, but we recognise the difficulties being encountered by business. At every opportunity we have issued a clear message to the business community: if you are experiencing difficulties meeting your tax and duty obligations, come and talk to us. We do not want to make a difficult situation worse than it already is – but where there is no realistic engagement with us and we need to make hard decisions, we will do so. This remains our clearly stated position as we move through 2009. Our responsibility to be fair to compliant taxpayers and businesses requires no less.

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