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www.revenue.ie
Eolas d'fhaighteoirí an...
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14. An féidir liom a dheimhniú ag am ar
bith
i rith na bliana cé mhéad CMÁ atá fágtha gan íoc go fóill?
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14. Can I confirm at any point during the year how much LPT is still outstanding?
Ioncam le Díolúine Reac...
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Ní bheidh tionchar ag na seomraí atá ligthe ar cíos agus atá faoi scóip na scéime seo ar theidlíocht ar
bith
a d'fhéadfadh a bheith agat i leith faoiseamh ús morgáiste nó faoiseamh cánach ar ghnóthachain chaipitiúla ó dhiúscairt príomháit chónaithe phríobháideach.
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Room rentals coming within the scope of this scheme will not affect any entitlement you may have to mortgage interest relief or capital gains tax relief on the disposal of a principal private residence.
Iontaobhaithe
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Caithfear na tuairisceáin Féinmheasúnaithe do na muirir Chánach ar Iontaobhas Lánroghnach 6% agus 1% a bheith comhlánaithe agus seolta, in éineacht leis an gcáin iníoctha, chuig an Oifig Chánach. Má dhéantar é seo taobh istigh den teorainn ama sonraithe, ní ghearrfar ús ar
bith
.
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Self-Assessment returns for the 6% and 1% Discretionary Trust Tax charges must be completed and sent, together with the tax due, to the Tax Office. If this is done within the time-limits specified above no interest will be charged.
Eolas d'fhaighteoirí an...
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Ní gá duit teagmháil a dhéanamh leis an RCS. Aisíocfaidh na Coimisinéirí ró-íocaíocht CMÁ ar
bith
leat. Ach má tharlaíonn sé seo i rith na bliana, ba chóir duit na Coimisinéirí a chur ar an eolas faoi seo, agus déarfaidh siad siúd leis an RCS faoin méid athmheasta CMÁ atá le bheith asbhainte de d'íocaíocht ón RCS.
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No, you do not need to contact DSP. Any over-paid LPT will be repaid to you by Revenue. However, if this happens during the year you should notify Revenue who will instruct DSP of the revised amount of LPT to be deducted from your DSP payment.
Tosú ag Obair & Cáin
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Más rud é go bhfuil ceisteanna fós agat agus an t-ábhar seo a leanas léite agat, ná bíodh drogall ar
bith
ort glaoch orainn nó bualadh isteach chuig oifig Cánach ar
bith
. Tá liosta iomlán ár seoltaí oifige agus na huimhreacha teileafóin le fáil sna leathanaigh ghlasa i d’eolaí teileafóin agus inár gcuid maidir le Sonraí Teagmhála.
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If having read the following material you still have some questions you would like answered, please don’t hesitate to telephone or call to any Revenue office. A full list of our office addresses and telephone numbers is shown in the green pages section of your telephone directory and on our Contact Details section.
Eolas d'fhaighteoirí an...
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Ní mór d'éinne ar leo
bith
ar leis/léi maoin chónaithe sa Stát, maoin a ligtear ar cíos san áireamh, an Cháin Mhaoine Áitiúil (CMÁ) a íoc. Mar shampla, má tá do theach agat ar cíos, beidh ar do thiarna talún an CMÁ a íoc ar an mhaoin.
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Anyone who owns a residential property in the State, including a rental property, is liable to pay the Local Property Tax (LPT). For example, if you are renting your house your landlord will be liable to pay the LPT on the property. Further guidance on confirming who is liable to pay LPT is available on the Revenue website.
Tosú ag Obair & Cáin
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Más rud é go bhfuil ceisteanna fós agat agus an t-ábhar seo a leanas léite agat, ná bíodh drogall ar
bith
ort glaoch orainn nó bualadh isteach chuig oifig Cánach ar
bith
. Tá liosta iomlán ár seoltaí oifige agus na huimhreacha teileafóin le fáil sna leathanaigh ghlasa i d’eolaí teileafóin agus inár gcuid maidir le Sonraí Teagmhála.
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If having read the following material you still have some questions you would like answered, please don’t hesitate to telephone or call to any Revenue office. A full list of our office addresses and telephone numbers is shown in the green pages section of your telephone directory and on our Contact Details section.
Seiceadóirí
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Chun an Mhionnscríbhinn a chomhlánú, beidh ort a fháil amach cé acu an bhfuair nó nach bhfuair na tairbhithe aon bhronntanais nó oidhreachtaí eile - ón duine nach maireann nó ó dhuine ar
bith
eile ag am ar
bith
an 5 Nollaig 1991 nó ina dhiaidh sin.
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To complete the Affidavit, you will need to establish whether the beneficiaries have received any other gifts or inheritances - either from the deceased or from any other person at any time on or after 5 December, 1991.
Príobháideachas
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Tógann muid gach cúram le rúndacht do chuid eolais phearsanta a chosaint de réir reachtaíochta um Chosaint Sonraí. Ní roinnfear eolas ar
bith
a thugann tú dúinn, agus tú i mbun do ghnó linn, le tríú páirtí ar
bith
ach amháin i gcás go gceadaíonn nó go n-éilíonn an dlí é.
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We take every precaution to protect the confidentiality of your personal information in accordance with Data Protection legislation. Any information you provide to us in the course of your business with us is not shared with third parties unless allowed or required by law.
Oifigigh Idirchaidreamh...
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Tá Oifigigh Idirchaidreamh ROS ceaptha sa chuid is mó d'oifigí na gCoimisinéirí Ioncaim. Má theastaíonn uait tuilleadh eolais a fháil ar ROS nó má tá cabhair de dhíth ort le réimse ar
bith
de ROS, déan teagmháil le d'oifigeach áitiúil, le do thoil.
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ROS Liaison Officers have been appointed in most Revenue offices. If you require more information on ROS or require help with any aspect of ROS please contact your local officer. Full list of officers.
Príobháideachas
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Tógann muid gach cúram le rúndacht do chuid eolais phearsanta a chosaint de réir reachtaíochta um Chosaint Sonraí. Ní roinnfear eolas ar
bith
a thugann tú dúinn, agus tú i mbun do ghnó linn, le tríú páirtí ar
bith
ach amháin i gcás go gceadaíonn nó go n-éilíonn an dlí é.
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We take every precaution to protect the confidentiality of your personal information in accordance with Data Protection legislation. Any information you provide to us in the course of your business with us is not shared with third parties unless allowed or required by law.
Príobháideachas
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Tá naisc go dtí suíomhanna gréasáin eile ar ár láithreán gréasáin. Níl na Coimisinéirí Ioncaim freagrach as caighdeáin phríobháideachta suímh ar
bith
eile. Molann muid go mbeadh tú feasach air seo nuair a fhágann tú suíomh na gCoimisinéirí Ioncaim.
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The Revenue website contains links to other sites. Revenue is not responsible for the privacy standards of other websites. We encourage you to be aware of this when you leave the Revenue website. This privacy statement applies solely to www.revenue.ie.
Iarchur íocaíochta CMÁ ...
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Sa chás go bhfaigheann ball amháin de lánúin phósta, páirtnéireacht sibhialta nó comháitritheoir bás, mairfidh an t-iarchur go dáta na céad luachála eile (1 Samhain 2016) gan tagairt ar
bith
do thairseach ioncaim na lánúna/ an pháirtnéara/ chomháititheora mharthanaigh.
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Where one member of a married couple, civil partnership or cohabitant dies, the deferral will remain in place until the next valuation date (1 November 2016) without any reference to the income threshold of the surviving spouse/partner/cohabitant.
Nósanna Imeachta Athbhr...
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Ní mór go mbeadh an doiciméadú formheasa ábhartha ag gabháil le feithicil a bhfuil ceann ar
bith
de na deimhnithe thuas faighte ina leith agus a chuirtear i láthair le haghaidh cláraithe ón STNG. I dtaobh sábháilteacht ar bhóithre de, d’fhéadfadh sé go mbeadh gá formheas breise a fháil i leith feithicle más rud é gur rinneadh athrú ar a tréithe, fiú amháin murar tháinig aon athrú ar an aicmiú AE.
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A vehicle that has acquired any of the above certification presented at registration for NCTS must be accompanied by the relevant approval documentation.. From a road safety point of view, a vehicle may also be required to obtain further approval where its characteristics have changed, even though the EU classification may not have changed.
Ráiteas Inrochtaineachta
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Mar chuid den phróiseas seo cuirimid lánfháilte roimh thuairimí, moltaí agus sonraí mar gheall ar fhadhbanna na n-úsáideoirí. Má bhíonn fadhb ar
bith
agat leis an suíomh gréasáin seo, le do thoil déan teagmháil linn ag webmaster@revenue.ie.
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Revenue is committed to maintaining and monitoring the accessibility of this website. As part of this process, we welcome all comments, suggestions and details of problems encountered by users. Should you experience any difficulty in using this website, please contact us at webmaster@revenue.ie.
Gnólachtaí Móra - Cur C...
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Níl aon oibleagáid a bheith páirteach i gcomhlíonadh comhoibrithe - is rud iomlán deonach é. Is féidir le gnólachtaí a ghlacann páirt ann tarraingt as ag am ar
bith
chomh maith. Mar an gcéanna, is féidir leis na Coimisinéirí Ioncaim scor de chomhlíonadh comhoibrithe le gnólachtaí nach n-oibríonn de réir na dtuiscintí a comhaontaíodh.
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There is no obligation to engage in the cooperative approach to tax compliance - this is entirely voluntary. Businesses which engage may also decide to opt out at any stage. Equally, Revenue may discontinue cooperative compliance with businesses that do not operate on the basis of the understandings reached.
Faoiseamh Scannán - IT57
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Is féidir faoiseamh cánach a éileamh ag am ar
bith
i ndiaidh tús na fótagrafaíochta príomha. Ní cháilíonn suim airgid a íoctar d’fhaoiseamh ach sa chás go n-úsáidtear í i léiriú scannáin laistigh de dhá bhliain tar éis í a íoc.
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Tax relief can be claimed at any time, after principal photography has commenced. However, a sum of money paid does not qualify for relief unless it is used within two years of payment in the production of a film. A claim for relief in respect of a Section 481 investment must be accompanied by a certificate (form FILM 3) issued by the company following authorisation by the Revenue Commissioners.
Tionscnamh Ríomhchustaim
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Déanfaidh na Coimisinéirí Ioncaim gach iarracht a chinntiú go mbeidh na doiciméid chearta ar fáil ar an suíomh gréasáin seo. Ní ghlacfaidh na Coimisinéirí Ioncaim, áfach, freagracht i leith deacracht ar
bith
a eascraíonn as athruithe a dhéantar ar dhoiciméid le linn na forbartha seo.
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Please be aware that the documents may change in the course of this development. Revenue will make every effort to ensure that the correct documents are available on this website. However, Revenue will not take responsibility for any difficulties arising from amendments to the documents during this development.
Eolas d'fhaighteoirí an...
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Is ionann ioncam comhlán ó gach foinse agus an t-ioncam iomlán roimh asbhaintí, liúntais nó faoiseamh ar
bith
a d'fhéadfaí a chur san áireamh chun críocha cáin ioncaim, agus cuimsíonn sé ioncam atá díolmhaithe ó cháin ioncaim agus ioncam a fhaightear ón Roinn Coimirce Sóisialaí, gan Sochar Linbh san áireamh.
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Gross income from all sources consists of the total income before any deductions, allowances or reliefs that may be taken into account for income tax purposes and includes income that is exempt from income tax and income received from the Department of Social Protection but excludes Child Benefit.
Cáin Mhaoine Áitiúil (C...
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Beidh bailíocht ag an gcéad luacháil ar do chuid maoine ar 1 Bealtaine 2013 go dtí 2016, an bhliain sin san áireamh agus ní bheidh tionchar ar
bith
ag aon deisiúcháin nó fheabhsúcháin déanta ar an mhaoin, nó aon mheadú ginearálta ar phraghasanna maoine, i rith na tréimhse seo.
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The initial valuation of your property on 1 May 2013 will be valid up to and including 2016 and will not be affected by any repairs or improvements made to your property, or any general increase in property prices, during this period.
Sonrascadh
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Is treoir amháin í an bhileog eolais seo a leagann amach cleachtas reatha ar lá eisiúna na bileoige, ní thugtar le fios gur léiriú dlíthiúil deifnídeach í ar fhorálacha an Achta Cánach Breisluacha 1972 (arna leasú) ar chor ar
bith
.
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This information leaflet which sets out the current practice at the date of its issue is intended for guidance only and does not purport to be a definitive legal interpretation of the provisions of the Value-Added Tax Act 1972 (as amended).
Eolas d'fhaighteoirí an...
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An féidir liom a dheimhniú ag am ar
bith
i rith na bliana cé mhéad CMÁ atá fágtha gan íoc go fóill?
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Can I confirm at any point during the year how much LPT is still outstanding?
Eolas d'fhaighteoirí an...
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An féidir liom m'íocaíochtaí a chur ar sos ar chúis ar
bith
?
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Can I pause my payments for any reason?
Séanadh
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Sa chás go mbeadh neamhréiteach ar
bith
idir leagan de dhoiciméad ón láithreán gréasáin seo agus an leagan oifigiúil is é an leagan oifigiúil an ceann údarásach.
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In the event of any discrepancy between the version of a document obtained from this website and the designated official version, the designated official version is the authoritative one.
Príobháideachas
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Ní bhailíonn na Coimisinéirí Ioncaim eolas ar
bith
ar an láithreán gréasáin seo mura dtugann tú an t-eolas as do stuaim féin.
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Revenue does not collect any personal information on this website unless you provide such information voluntarily.
Ceisteanna Coitianta
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Le do thoil, bíodh a fhios agat chomh má dhíolann tú fiú píosa de do ghairdín do thógálaí le go dtógfaidh sé nó sí foirgneamh san áit, ní ghearrfar CBL ar
bith
ar dhíolachán an tsuímh.
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Please also note that if you simply sell part of your garden to a builder for him or her to build on, there is no VAT on the sale of the site.
Eolas d'fhaighteoirí an...
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20. An féidir liom m'íocaíochtaí a chur ar sos ar chúis ar
bith
?
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20. Can I pause my payments for any reason?
Príobháideachas
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Coimeádann na Coimisinéirí Ioncaim de cheart acu féin an ráiteas seo a athrú ag am ar
bith
agus cuirfimid aon athruithe substainteacha anseo.
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Revenue reserves the right to amend this statement at any future date and will post any substantive changes here.
ROS - P35 Eolas
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An bhfuil gach fostaí a bhí ag obair duit, am ar
bith
i gcaitheamh na bliana, áirithe ar do thuairisceán.
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Are all employees who worked for you, at any time during year, included on your return.
Preas
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Má tá ceist agat maidir le gné ar
bith
de shaincheist cánach nó custaim cabhróidh na Sonraí Teagmhála leat teacht ar shonraí teagmhála a fhreastalóidh ar do riachtanais.
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If you have a query on any facet of a tax or a customs matter the Contact Details will help you find contact details specific to your needs.
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