#470538
Tuairisceáin, íoc agus bailiú cánach iarchoimeádta díbhinne.
Returns, payment and collection of dividend withholding tax.
Scag na torthaí
Bailiúcháin
23 toradh in 17 doiciméad
#470587
"Cumhacht iniúchta: tuairisceáin agus bailiú cánach cuí.
"Power of inspection: returns and collection of appropriate tax.
#1430699
Tuairisceáin agus bailiú cánach cuí.
Returns and collection of appropriate tax. 34.
#1431951
Tuairisceáin agus bailiú cánach cuí.
Returns and collection of appropriate tax.
#1447072
Tuairisceáin agus bailiú cánach cuí.
Returns and collection of appropriate tax.
#1447654
Tuairisceáin agus bailiú cánach cuí.
Returns and collection of appropriate tax.
#2934051
Tá an costas riaracháin a bhaineann le bailiú cánach ard agus tá méadú breise tagtha air le blianta beaga anuas (méadú thart ar 5 % ó 2018 go 2020).
The administrative cost of tax collection is high and has further increased in recent years (by approximately 5 % from 2018 to 2020).
#336026
Ciallaíonn an téarma "pionóis thromchúiseacha" pionóis de gach cineál a fhorchuirtear i leith gníomhartha, ar sáruithe riaracháin nó sáruithe cánach iad, lena n-áirítear sáruithe ar an dlí nós imeachta a bhaineann le measúnú cánach agus bailiú cánach, agus i leith coireanna in aghaidh an chórais cánach.
The term "serious penalties" means penalties of every kind, imposed for actions constituting administrative or tax infringements, including infringements of procedural law concerning tax assessment and tax collection, as well as for crimes against the tax system.
#1301513
(5) Beidh gach uile Choimisinéir agus gach duine eile a bheidh fostaithe chun aon chríche i ndáil le measúnú nó bailiú cánach corparáide faoi réir na n-oibleagáidí céanna i dtaobh rúndacht maidir le cáin chorparáide a bhfuil na daoine sin faoina réir maidir le cáin ioncaim, agus aon dearbhú a bheidh déanta ag aon duine den sórt sin i dtaobh rúndacht maidir le cáin ioncaim measfar go mbainfidh sé freisin le rúndacht maidir le cáin chorparáide.
(5) All Commissioners and other persons employed for any purpose in connection with the assessment or collection of corporation tax shall be subject to the same obligations as to secrecy with respect to corporation tax as those persons are subject to with respect to income tax, and any declaration made by any such person as to secrecy with respect to income tax shall be deemed to extend also to secrecy with respect to corporation tax.
#1301657
—Féadfaidh an cigire aon tuairisceáin, comhfhreagras, sceidil, cuntais, ráitis nó doiciméid eile nó faisnéis ar a raibh nó ar a bhfuil fáil dleathach aige féin, nó ag na Coimisinéirí Ioncaim, chun críocha na nAchtanna a bhaineann le haon cháin nó dleacht faoi chúram agus bainistí na gCoimisinéirí Ioncaim, a úsáid nó a thabhairt ar aird i bhfianaise chun aon chríche a bhaineann le measúnú agus bailiú cánach corparáide.
—The inspector may, for any purpose in connection with the assessment and collection of corporation tax, make use of, or produce in evidence, any returns, correspondence, schedules, accounts, statements or other documents or information to which he or the Revenue Commissioners has had or have had or may have lawful access for the purposes of the Acts relating to any tax or duty under the care and management of the Revenue Commissioners.
#1342296
—A mhéid is gá chun na hAchtanna a riaradh go cuí, féadfaidh na Coimisinéirí Ioncaim faisnéis i dtaobh fostóirí agus i dtaobh fostaíocht agus tuillimh ináirithe daoine árachaithe a fhaigheann siad i ndáil le bailiú cánach ioncaim a thabhairt don Aire.
—So far as may be necessary for the proper administration of the Acts, information regarding employers and the employment and reckonable earnings of insured persons which is obtained by the Revenue Commissioners in connection with the collection of income tax may be supplied by them to the Minister.
#1346026
—Féadfaidh na Coimisinéirí Ioncaim, a mhéid is gá chun Acht 1970 agus an tAcht seo a riaradh go cuí, faisnéis a fuair siad i ndáil le bailiú cánach ioncaim nó ranníocaí sláinte maidir le ranníocaí sláinte agus maidir le tuillimh ináirithe, díolaíochtaí ináirithe agus ioncam ináirithe de chuid pearsana aonair ar iníoctha ranníocaí sláinte ina leith a thabhairt don Aire nó do bhord sláinte.
—So far as may be necessary for the proper administration of the Act of 1970 and of this Act, information regarding health contributions and the reckonable earnings, reckonable emoluments and reckonable income of individuals in respect of whom health contributions are payable which is obtained by the Revenue Commissioners in connection with the collection of income tax or health contributions may be supplied by them to the Minister or to a health board.
#1370940
—(1) A mhéid is gá chun an Chuid seo a riaradh go cuí, féadfaidh na Coimisinéirí Ioncaim faisnéis i dtaobh fostóirí agus i dtaobh fostaíocht agus tuilleamh ináirithe daoine árachaithe a fhaigheann siad i ndáil le bailiú cánach ioncaim a thabhairt don Aire.
—(1) So far as may be necessary for the proper administration of this Part, information regarding employers and the employment and reckonable earnings of insured persons which is obtained by the Revenue Commissioners in connection with the collection of income tax may be supplied by them to the Minister.
#1384599
—Féadfaidh na Coimisinéirí Ioncaim, a mhéid is gá chun an tAcht seo a riaradh go cuí, faisnéis a fuair siad i ndáil le bailiú cánach ioncaim nó tobhaigh maidir leis an tobhach agus maidir le tuilleamh ináirithe, díolaíochtaí ináirithe agus ioncam ináirithe de chuid pearsana aonair ar iníoctha tobhach ina leith a thabhairt d'aon duine ar a bhfuil oibleagáidí a fhorchuirtear le reacht nó faoi reacht i ndáil le bailiú agus gnóthú tobhaigh.
—So far as may be necessary for the proper administration of this Act, information regarding the levy and the reckonable earnings, reckonable emoluments and reckonable income of individuals in respect of whom levy is payable which is obtained by the Revenue Commissioners in connection with the collection of income tax or levy may be supplied by them to any person having obligations imposed by or under statute in relation to the collection and recovery of levy.
#1589101
—Féadfaidh na Coimisinéirí Ioncaim, a mhéid is gá chun an tAcht seo a riaradh go cuí, faisnéis maidir le tobhach agus tuilleamh ináirithe ranníocóirí fostaithe a bhfuil tobhach iníoctha ina leith ag a bhfostóirí, ar faisnéis í a fhaigheann na Coimisinéirí Ioncaim i dtaca le bailiú cánach ioncaim nó tobhaigh, a thabhairt d'aon duine ar a bhfuil oibleagáidí a fhorchuirtear le haon achtachán i ndáil le bailiú agus gnóthú tobhaigh nó i ndáil le bainistiú nó rialú an Chiste.
—So far as may be necessary for the proper administration of this Act, information regarding levy and reckonable earnings of employed contributors in respect of whom levy is payable by their employers which is obtained by the Revenue Commissioners in connection with the collection of income tax or levy may be supplied by them to any person having obligations imposed by any enactment in relation to the collection and recovery of levy or the management or control of the Fund.
#1603114
Comhfhreagras a fuarthas ón Ard-Reachtaire Cuntas agus Ciste lena dtagraítear don Rún a rith Dáil Éireann an 17 Nollaig, 1998, lenar iarradh air scrúdú agus imscrúdú a dhéanamh ar mheasúnú agus bailiú Cánach Coinneála ar Ús Taisce ag forais airgeadais agus ag na Coimisinéirí Ioncaim (lena n-áirítear cuntais neamhchónaitheacha bréige a úsáid) sa tréimhse 1 Eanáir, 1986, go 1 Nollaig, 1998, agus ar nithe gaolmhara.
CORRESPONDENCE RECEIVED FROM THE COMPTROLLER AND AUDITOR GENERAL REFERRING TO THE RESOLUTION PASSED BY DÁIL ÉIREANN ON 17TH DECEMBER, 1998 WHICH REQUESTED HIM TO EXAMINE AND INVESTIGATE THE ASSESSMENT AND COLLECTION OF DEPOSIT INTEREST RETENTION TAX BY FINANCIAL INSTITUTIONS AND THE REVENUE COMMISSIONERS (INCLUDING ANY USE OF BOGUS NON-RESIDENT ACCOUNTS) IN THE PERIOD 1 JANUARY, 1986 TO 1 DECEMBER, 1998 AND RELATED MATTERS.
#2061678
Is iad cuspóirí ginearálta an Chláir tacaíocht a thabhairt d’údaráis chánach agus do chánachas chun feidhmiú an mhargaidh inmheánaigh a fheabhsú, iomaíochas an Aontais agus iomaíocht chóir san Aontas a chothú, leasanna airgeadais agus eacnamaíocha an Aontais agus a Bhallstát a chosaint, lena n-áirítear na leasanna sin a chosaint ar chalaois chánach, ar imghabháil cánach agus ar phleanáil ionsaitheach cánach, agus bailiú cánach a fheabhsú.
The general objectives of the Programme are to support tax authorities and taxation in order to enhance the functioning of the internal market, to foster the competitiveness of the Union and fair competition in the Union, to protect the financial and economic interests of the Union and its Member States, including protecting those interests from tax fraud, tax evasion and tax avoidance, and to improve tax collection.
#2227349
I gcás ina measann an Fhrainc gur gá na bearta speisialta le haghaidh maoluithe dá dtagraítear in Airteagail 1 agus 2 a shíneadh, tíolacfaidh an Fhrainc iarraidh ar shíneadh chuig an gCoimisiún, mar aon le tuarascáil ina ndéanfar measúnú ar a éifeachtaí a bhí na bearta náisiúnta dá dtagraítear in Airteagal 3 chun calaois agus imghabháil CBL a chomhrac agus chun bailiú cánach a shimpliú.
Where France considers that the extension of the special measures for derogations referred to in Articles 1 and 2 is necessary, France shall submit a request for extension to the Commission, together with a report assessing the extent to which the national measures referred to in Article 3 have been effective in combatting VAT fraud and evasion and in simplifying tax collection.
#2396620
Dá bhrí sin, má mheasann an Pholainn gur gá síneadh a chur leis an mbeart speisialta, ba cheart di tuarascáil a chur faoi bhráid an Choimisiúin, mar aon leis an iarraidh ar shíneadh, lena n-áirítear measúnú ar an mbeart speisialta maidir lena éifeachtacht sa chomhrac i gcoinne calaois agus imghabháil CBL agus ó thaobh bailiú cánach a shimpliú de.
Therefore, if Poland considers that an extension of the special measure is necessary, it should submit to the Commission, together with the request for extension, a report including the assessment of the special measure concerning its effectiveness in combatting VAT fraud and evasion and in simplifying VAT collection.
#2396634
Má mheasann an Pholainn gur gá síneadh a chur leis an mbeart speisialta a leagtar síos in Airteagal 1 agus Airteagal 2, cuirfidh an Pholainn iarraidh ar shíneadh faoi bhráid an Choimisiúin, mar aon le tuarascáil ina ndéanfar measúnú ar a éifeachtaí a bhí na bearta náisiúnta dá dtagraítear in Airteagal 3 chun calaois agus imghabháil CBL a chomhrac agus chun bailiú cánach a shimpliú.
If Poland considers that an extension of the special measure laid down in Articles 1 and 2 is necessary, Poland shall submit a request for extension to the Commission, together with a report assessing the extent to which the national measures referred to in Article 3 have been effective in combatting VAT fraud and evasion and in simplifying VAT collection.
#2435583
Tá an costas athfhillteach a bhaineann le bailiú cánach sách ard (in 2019, bhí sé thart ar 20 % níos airde ná meán AE-27) agus tá an infheistíocht a dhéanann an riarachán cánach i dteicneolaíochtaí faisnéise agus cumarsáide íseal i gcomparáid le meán an Aontais (ag 5,7 % de chaiteachas oibriúcháin an riaracháin cánach in 2019, bhí sé gar do leath de mheán AE-27).
The recurrent cost of tax collection is relatively high (in 2019, it was about 20 % higher than the EU-27 average) and the tax administration’s investment in information and communication technologies is low compared with the Union average (at 5,7 % of the tax administration’s operating expenditure in 2019, it was close to half of the EU-27 average).
#2796793
Dá bhrí sin, i gcás ina measann an Ghearmáin gur gá síneadh a chur leis an mbeart speisialta, ba cheart di tuarascáil a chur faoi bhráid an Choimisiúin, mar aon leis an iarraidh ar shíneadh, lena n-áirítear measúnú ar an mbeart speisialta maidir lena éifeachtacht sa chomhrac in aghaidh chalaois agus imghabháil CBL agus ó thaobh bailiú cánach a shimpliú de.
Therefore, if Germany considers that an extension of the special measure is necessary, it should submit to the Commission, together with the request for extension, a report including an assessment of the special measure concerning its effectiveness in combatting VAT fraud and evasion and in simplifying VAT collection.
#2796810
Má mheasann an Ghearmáin gur gá síneadh a chur leis an mbeart speisialta a legatar síos in Airteagail 1 agus 2, cuirfidh an Ghearmáin iarraidh ar shíneadh faoi bhráid an Choimisiúin, mar aon lena tuarascáil ina ndéanfar measúnú ar a éifeachtaí a bhí na bearta náisiúnta dá dtagraítear in Airteagal 3 chun calaois agus imghabháil CBL a chomhrac agus chun bailiú cánach a shimpliú.
If Germany considers that an extension of the special measure laid down in Articles 1 and 2 is necessary, Germany shall submit a request for extension to the Commission, together with a report assessing the extent to which the national measures referred to in Article 3 have been effective in combatting VAT fraud and evasion and in simplifying tax collection.