(income, etc.)
I gcás an páirtí sin a bheith cláraithe áireofar ráiteas á mhíniú cad chuige nach bhfuil an cháin bhreisluacha sin inghnóthaithe ar shlí eile.
Where such party is registered there shall be included a statement explaining why such value added tax is not otherwise recoverable.
(of costs)
Ar thoghairm chun fómhais, ach amháin ar fhómhas ex parte...
On a summons to tax, except on an ex parte taxation...
Na Rialacháin um Cháin Ghnóchan Caipitiúil (Iolraitheoirí) (1981-82) is teideal do na Rialacháin seo.
These Regulations may be cited as the Capital Gains Tax (Multipliers) (1981-82) Regulations, 1981.
(b) An méid d'aon chánacha eile tomhaltais a íocadh nó is iníoctha.
(b) Amount of any other consumption taxes paid or payable.
Má bhíonn an cháin charnach sin níos mó ná an cháin charnach a fhreagraíonn do dhíolaíochtaí carnacha inchánaithe an fhostaí tráth na híocaíochta deireanaí díolaíochtaí roimhe sin laistigh den tseachtain, bainfidh an fostóir an bhreis as na díolaíochtaí nuair a bheidh sé ag déanamh na híocaíochta atá i gceist.
If the said cumulative tax exceeds the cumulative tax corresponding to the employee's cumulative taxable emoluments at the last preceding payment of emoluments within the week, the employer shall deduct the excess from the emoluments on making the payment in question.
I gcás go mbeidh teideal ann ar shochar breise den sórt sin i leith tréimhse a dtiteann cuid di roimh an gcéad Luan i mí Aibreán de bhliain sochair, agus cuid di ar an gcéad Luan i mí Aibreán de bhliain sochair, nó dá éis, is é a bheidh sa bhliain chánach ioncaim a fhorordaítear chun críche alt 75 (1) (a) den Acht an dara bliain chánach ioncaim dheireanach roimh thús na bliana sochair sin...
Where entitlement to such additional benefit exists in respect of a period part of which is before and part of which includes or is after the first Monday in April in a benefit year, the income tax year prescribed for the purpose of section 75 (1) (a) of the Act shall be the second last income tax year before the beginning of that benefit year...
Déanfaidh an Stát óstach, nuair is féidir é, na bearta cuí chun an méid cánacha indíreacha nó cánacha díolachán a bheidh ar áireamh i luach maoine sochorraithe nó dochorraithe a loghadh nó a aisíoc, má cheannaíonn Comhairle Airí ACC roinnt mhaith earraí dá húsáid oifigiúil amháin, a n-áirítear ar a luach cánacha den chineál sin.
The host State shall, wherever possible, take the appropriate measures to remit or refund the amount of indirect taxes or sales taxes included in the price of movable or immovable property, where the Council of ACP Ministers makes, strictly for its official use, substantial purchases, the price of which includes taxes of this kind.
I bhfo-mhír (a) den mhír seo ciallaíonn "glan-ioncam roimh cháin" ollbhrabúis ar dhíolacháin le linn na tréimhse a luaitear sa bhfomhír sin sa stáisiún cuideachta sin tar éis na nithe seo a leanas a asbhaint...
In subparagraph (a) of this paragraph "net pre-tax income" means gross profits on sales during the period mentioned in that subparagraph at the company station concerned after deduction of...
Is ceart fianaise thacaíochta, e.g. deimhniú ar thuilleamh nó cáinmheas, a chur in éineacht leis seo más féidir sin.
Supporting evidence, e.g. certificate of earnings or tax assessment should be attached where possible.
Maidir leis an íocaíocht, taifeadfaidh an fostóir sa spás is iomchuí i leith dháta na híocaíochta ar an gcárta asbhainte cánach laethúil.
The employer shall record, in relation to the payment, in the space appropriate to the date of payment on the daily tax deduction card.
Faoin Acht Cánach Breisluacha, 1972, baineann an ráta íseal cánach breisluacha (10 faoin gcéad amhail ar dháta an Ordaithe) le fearais liachta etc.
Under the Value-Added Tax Act, 1972 , the low rate of VAT (10 per cent as at the date of Order) applies to medical, etc. appliances.
Tar éis C.B.L. a asbhaint.
After VAT has been deducted.