#497161
(i) aon ranníocaí inlamhála dá dtagraítear i Rialacháin 41 agus 42 de Rialacháin ÍMAT,
(i) any allowable contributions referred to in Regulations 41 and 42 of the PAYE Regulations,
Scag na torthaí
Bailiúcháin
21 toradh in 7 ndoiciméad
#1420440
Leasú ar alt 125 (feidhm Í.M.A.T.) den Acht Cánach Ioncaim, 1967.
Amendment of section 125 (application of PAYE) of Income Tax Act, 1967. 7.
#1420762
Leasú ar alt 125 (feidhm Í.M.A.T.) den Acht Cánach Ioncaim, 1967 .
Amendment of section 125 (application of PAYE) of Income Tax Act, 1967 .
#1637592
Go ndéanfar alt 985A den Acht Comhdhlúite Cánacha 1997 (Uimh. 39 de 1997), lena ndéantar foráil maidir le ÍMAT a chur chun feidhme maidir le sochair chomhchineáil as fostaíocht, i ndáil le scaireanna a tugadh d’fhostaithe a eisiamh ó ÍMAT, a leasú ar an modh agus a mhéid a shonrófar san Acht lena dtabharfar éifeacht don Rún seo.
THAT SECTION 985A OF THE TAXES CONSOLIDATION ACT 1997 (NO. 39 OF 1997), WHICH PROVIDES FOR THE APPLICATION OF PAYE TO BENEFITS-IN-KIND FROM EMPLOYMENT, IN RELATION TO THE EXCLUSION FROM PAYE OF SHARES GIVEN TO EMPLOYEES, BE AMENDED IN THE MANNER AND TO THE EXTENT SPECIFIED IN THE ACT GIVING EFFECT TO THIS RESOLUTION.
#465746
Leasú ar Chaibidil 4 (cáin ioncaim ar dhíolaíochtaí áirithe a bhailiú agus a ghnóthú (an córas ÍMAT)) de Chuid 42 den Phríomh-Acht.
Amendment of Chapter 4 (collection and recovery of income tax on certain emoluments (PAYE system)) of Part 42 of Principal Act.
#497144
ciallaíonn ‘Rialacháin ÍMAT’ na Rialacháin Cánach Ioncaim (Fostaíochtaí) (Comhdhlúite), 2001 (I.R. Uimh. 559 de 2001);
‘PAYE Regulations’ means the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001);
#497168
(III) díolaíochtaí a dtugann fostóir neamhaird orthu ar ordachán ó chigire de réir Rialachán 10(3) de Rialacháin ÍMAT,
(III) emoluments disregarded by an employer on the direction of an inspector in accordance with Regulation 10(3) of the PAYE Regulations,
#2740206
i mír 4.82, cuirtear an méid seo a leanas in ionad an téacs “Is féidir cánacha ioncaim a asbhaintear ag an bhfoinse, amhail cánacha 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. Tá gá, dá bhrí sin, le roinnt solúbthachta a bheith ann a bhaineann leis an pointe ábhartha ama a thaifeadtar cánacha den sórt sin. Is féidir cánacha ioncaim a asbhaintear ag an bhfoinse, amhail cánacha 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 paragraph 4.82, the text ‘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 deducted at source, such as 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.’ is replaced by the following:
#453821
(ad) Rún Airgeadais Uimh. 30 (a bhaineann le cáin ioncaim agus leis na dámhachtainí scaireanna a chur faoi dhliteanas ÁSPC agus tobhaigh sláinte agus a thabhairt isteach sa chóras ÍMAT agus déileáil leo mar a dhéileáiltear le haon sochar comhchineáil eile amhail ar an agus ón 1 Eanáir 2011);
(ad) Financial Resolution No. 30 (which relates to income tax and the share awards being made liable to PRSI and health levy and being brought into the PAYE system and treated the same as any other benefit-in-kind as on and from 1 January 2011);
#497228
(3) Beidh feidhm ag forálacha Chuid 4 de Rialacháin ÍMAT, fara aon mhodhnuithe is gá, maidir le muirear sóisialach uilíoch i leith díolaíochtaí iomchuí, agus aon mhuirear sóisialach uilíoch is iníoctha ag fostaí, ní bheidh sé inghnóthaithe uaidh nó uaithi ach ag a fhostóir nó ag a fostóir trína asbhaint de réir na bhforálacha sin.
(3) The provisions of Part 4 of the PAYE Regulations, with any necessary modifications, shall apply to universal social charge in respect of relevant emoluments and universal social charge payable by an employee shall only be recoverable from him or her by his or her employer by deduction in accordance with those provisions.
#497235
(8) Laistigh de 46 lá ó dheireadh bliana cánach, nó ón dáta a scoirfidh an fostóir go buan de bheith ina fhostóir nó ina fostóir lena mbaineann Rialachán 7(1) de Rialacháin ÍMAT, cibé acu acu is luaithe, cuirfidh an fostóir na nithe seo a leanas chuig an Ard-Bhailitheoir—
(8) Within 46 days from the end of a tax year, or from the date the employer ceases permanently to be an employer to whom Regulation 7(1) of the PAYE Regulations applies, whichever is the earlier, the employer shall send to the Collector- General—
#497264
531AQ.—(1) Beidh feidhm ag Rialachán 32 de Rialacháin ÍMAT, a mhéid a bhaineann sé le taifid a iniúchadh, fara aon mhodhnuithe is gá, maidir leis na sonraí a taifeadadh de bhun alt 531AP mar atá feidhm aige maidir leis na taifid a shonraítear i Rialachán sin 32.
531AQ.—(1) Regulation 32 of the PAYE Regulations, as it relates to inspection of records, shall apply, with any necessary modifications, to the particulars recorded pursuant to section 531AP as it applies to the records specified in the said Regulation 32.
#497292
(4) I gcás go bhfuil aon mhuirear sóisialach uilíoch gan íoc tar éis dheireadh bliana cánach, féadfaidh cigire méid na gcreidmheasanna cánach (de réir bhrí Rialacháin ÍMAT), agus an scoithphointe ráta chaighdeánaigh (de réir na brí sin) is cuí d’fhostaí d’aon bhliain chánach dá héis, a choigeartú mar is gá chun muirear sóisialach uilíoch gan íoc nach bhfuil gnóthaithe ar shlí eile a bhailiú.
(4) Where any universal social charge remains unpaid after the end of a tax year, the amount of tax credits (within the meaning of the PAYE Regulations) and the standard rate cut-off point (within that meaning) appropriate to an employee for any subsequent tax year may be adjusted as necessary by an inspector to collect unpaid universal social charge which is not otherwise recovered.
#573445
Is féidir cánacha ioncaim a asbhaintear ag an bhfoinse, amhail cánacha 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.
Income taxes deducted at source, such as 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.
#579235
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.
#1591621
— gur ghá, dá bharr, méadú 19 faoin gcéad a chur ar an ráta 40 faoin gcéad cánach ioncaim, rud a d’fhágadh an ráta imeallach cánach, MSU agus ÁSPC san áireamh, ag 71 faoin gcéad do cháiníocóirí ÍMAT agus a laghdódh OTI agus fostaíocht go suntasach;
— THE REQUIRED INCREASE IN THE 40 PER CENT INCOME TAX RATE WOULD BE 19 PER CENT, RESULTING IN A MARGINAL TAX RATE INCLUDING USC AND PRSI OF 71 PER CENT FOR PAYE TAXPAYERS WHICH WOULD REDUCE GDP AND EMPLOYMENT SUBSTANTIALLY;
#1636864
Go ndéanfar Caibidil 4 de Chuid 42 den Acht Comhdhlúite Cánacha 1997 (Uimh. 39 de 1997), lena ndéantar foráil maidir le cáin ioncaim a bhailiú agus a ghnóthú faoin gcóras ÍMAT, a leasú ar an modh agus a mhéid a shonrófar san Acht lena dtabharfar éifeacht don Rún seo.
THAT CHAPTER 4 OF PART 42 OF THE TAXES CONSOLIDATION ACT 1997 (NO. 39 OF 1997), WHICH PROVIDES FOR THE COLLECTION AND RECOVERY OF INCOME TAX UNDER THE PAYE SYSTEM, BE AMENDED IN THE MANNER AND TO THE EXTENT SPECIFIED IN THE ACT GIVING EFFECT TO THIS RESOLUTION.
#1636865
Go ndéanfar Caibidil 4 de Chuid 42 den Acht Comhdhlúite Cánacha 1997 (Uimh. 39 de 1997), a bhaineann le bailiú agus gnóthú cánach ioncaim ar dhíolaíochtaí áirithe faoin gcóras ÍMAT, a leasú ar an modh agus a mhéid a shonrófar san Acht lena dtabharfar éifeacht don Rún seo.
THAT CHAPTER 4 OF PART 42 OF THE TAXES CONSOLIDATION ACT 1997 (NO. 39 OF 1997), WHICH RELATES TO THE COLLECTION AND RECOVERY OF INCOME TAX ON CERTAIN EMOLUMENTS UNDER THE PAYE SYSTEM, BE AMENDED IN THE MANNER AND TO THE EXTENT SPECIFIED IN THE ACT GIVING EFFECT TO THIS RESOLUTION.
#1636866
Go ndéanfar Caibidil 4 de Chuid 42 den Acht Comhdhlúite Cánacha, 1997 (Uimh. 39 de 1997), lena ndéantar foráil maidir le cáin ioncaim ar dhíolaíochtaí áirithe a bhailiú agus a ghnóthú (an córas ÍMAT), a leasú ar an modh agus a mhéid a shonrófar san Acht lena dtabharfar éifeacht don Rún seo.
THAT CHAPTER 4 OF PART 42 OF THE TAXES CONSOLIDATION ACT, 1997 (NO. 39 OF 1997), WHICH PROVIDES FOR THE COLLECTION AND RECOVERY OF INCOME TAX ON CERTAIN EMOLUMENTS (PAYE SYSTEM), BE AMENDED IN THE MANNER AND TO THE EXTENT SPECIFIED IN THE ACT GIVING EFFECT TO THIS RESOLUTION.
#1637408
Go ndéanfar foráil san Acht lena dtabharfar éifeacht don Rún seo chun ÍMAT agus ÁSPC (lena n-áirítear an tobhach oiliúna agus an tobhach ranníoca sláinte) a chur chun feidhme go díreach maidir le sochair chomhchineáil inchánach áirithe.
THAT PROVISION BE MADE IN THE ACT GIVING EFFECT TO THIS RESOLUTION FOR THE DIRECT APPLICATION OF PAYE AND PRSI (INCLUDING THE TRAINING AND HEALTH CONTRIBUTION LEVIES) TO CERTAIN TAXABLE BENEFITS-IN-KIND.
#2740207
“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.’;