cánacha ar ioncam duine aonair nó teaghlaigh, e.g. ioncam ó fhostaíocht, ó mhaoin, ó fhiontraíocht, ó phinsin, cánacha arna n-asbhaint ag fostóirí e.g. cánacha íoc mar a thuillir, san áireamh.
taxes on individual or household income, examples of which are income from employment, property, entrepreneurship, pensions, etc., and including taxes deducted by employers, for example pay-as-you-earn taxes.
Ba cheart cánacha a choinníonn aonaid rialtais siar ón gcúiteamh d’fhostaithe, amhail cánacha íoc-mar-a thuillir (ÍMAT), agus a íoctar le fo-earnálacha rialtais eile a láimhseáil mar chánacha a íocann na fostaithe go díreach.
Taxes withheld by government units from the compensation of their employees, such as pay-as-you-earn (PAYE) taxes, and paid to other government subsectors are treated as being paid directly by the employees.
“I gcásanna áirithe, ní féidir an dliteanais chun cáin ioncaim a íoc a chinneadh ach i rith tréimhse chuntasaíochta i ndiaidh na tréimhse ina bhfabhraíonn an t-ioncam. Dá bhrí sin, tá gá le roinnt solúbthachta a bheith ann a bhaineann leis an bpointe ábhartha ama a thaifeadtar cánacha den sórt sin. Is féidir cánacha ioncaim a thoibhítear ag an bhfoinse, amhail cánacha íoc-mar a thuillir (ÍMAT) agus cáin ioncaim a réamhíoctar go rialta, a thaifeadadh sna tréimhsí ina n-íoctar iad agus is féidir aon dliteanas críochnaitheach cánach ar ioncam a thaifeadadh sa tréimhse ina gcinntear an dliteanas.”;
‘In some cases, the liability to pay income taxes can only be determined in a later accounting period than that in which the income accrues. Some flexibility is therefore needed concerning the point in time at which such taxes are recorded. Income taxes retained at source, such as pay-as-you-earn (PAYE) taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined.’;