Gaois

Treo cuardaigh

Modh cuardaigh

Scag na torthaí

Bailiúcháin

11 toradh in 4 dhoiciméad

  1. #1273394

    (3) I gcás aon tuairisceán, sonrasc, nóta sochair, nóta dochair admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú den sort a luaitear i bhfo-alt (1) a bheith déanta nó curtha faoi bhráid ag duine, agus nach go calaoiseach ná go faillíoch a rinne sé sin agus go dtiocfaidh sé faoina umhail (nó, má bhíonn sé tar éis bháis, faoi umhail a ionadaí phearsanta) go raibh sé neamhcheart, ansin, mura leigheasfar an dearmad gan mhoill mhíréasúnach, déanfar, chun críocha an ailt seo, an tuairisceán, an sonrasc, an nóta sochair, an nóta dochair, an admháil, an cuntas, an dearbhán, an ráiteas bainc, an meastachán, an ráiteas, an fhaisnéis, an leabhar, an doiciméad, an taifead nó an dearbhú a áireamh mar ní a rinne sé nó a chuir sé faoi bhráid go calaoiseach.

    (3) Where any such return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration as is mentioned in subsection (1) was made or submitted by a person neither fraudulently nor negligently and it comes to his notice (or, if he has died, to the notice of his personal representative) that it was incorrect, then, unless the error is remedied without unreasonable delay, the return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration shall be treated for the purposes of this section as having been negligently made or submitted by him.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  2. #2556924

    I gcás gnóthais atá á gcorprú faoi láthair, ráiteas bainc arna eisiúint ag banc lena ndeimhnítear go bhfuil na cistí taiscthe i gcuntas bainc an iarratasóra

    For undertakings in the process of being incorporated, a bank statement issued by a bank certifying that the funds are deposited in the applicant’s bank account

    Rialachán Tarmligthe (AE) 2022/2112 ón gCoimisiún an 13 Iúil 2022 lena bhforlíontar Rialachán (AE) 2020/1503 ó Pharlaimint na hEorpa agus ón gComhairle maidir le caighdeáin theicniúla rialála lena sonraítear ceanglais agus socruithe i dtaca leis an iarratas ar údarú mar sholáthraí seirbhísí sluachistiúcháin (Téacs atá ábhartha maidir le LEE)

  3. #451416

    (2) (a) Faoi réir mhíreanna (b) agus (c), san fho-alt seo ciallaíonn “faillí” neamart nó mainneachtain aon fhógra a thabhairt, sonraí a thabhairt, aon tuairisceán a thabhairt nó aon sonrasc, nóta sochair, nóta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, measúnacht, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú a thabhairt ar aird nó a thabhairt a cheanglaítear a thabhairt nó a thabhairt ar aird leis an Acht seo nó faoi nó le rialacháin nó fúthu.

    (2) (a) Subject to paragraphs (b) and (c), in this subsection “neglect” means negligence or a failure to give any notice, to furnish particulars, to make any return or to produce or furnish any invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate or assessment, statement, information, book, document, record or declaration required to be given, furnished, made or produced by or under this Act or regulations.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  4. #451517

    (8) Más rud é, chun críocha an Achta seo nó chun críocha rialachán, go ndéanann duine, d’aon turas nó go míchúramach, aon sonrasc, uimhir chláraithe, nóta sochair, nóta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad nó taifead atá mícheart a thabhairt ar aird, a sholáthar, a thabhairt, a chur nó a úsáid ar shlí eile, ansin dlífear—

    (8) Where, for the purposes of this Act or of regulations, a person deliberately or carelessly produces, furnishes, gives, sends or otherwise makes use of, any incorrect invoice, registration number, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document or record, then the person shall be liable to—

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  5. #451578

    117.—Aon duine a chabhraíonn nó a aslaíonn le haon tuairisceán, sonrasc, éileamh, nóta sochair, nóta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú is eol dó nó di a bheith mícheart a dhéanamh nó a sheachadadh chun críocha cánach, dlífear pionós €4,000 a chur air nó uirthi.

    117.—Any person who assists in or induces the making or delivery, for the purposes of tax, of any return, invoice, claim, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration which he or she knows to be incorrect shall be liable to a penalty of €4,000.

    AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010

  6. #499100

    (8) Más rud é, chun críocha aon cheanglais faoin dlí máil, go ndéanann duine, d’aon turas nó go míchúramach, aon sonrasc, uimhir chláraithe, nó ta sochair, nó ta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad nó taifead atá míchruinn a thabhairt ar aird, a sholáthar, a thabhairt, a chur nó a úsáid ar shlí eile, ansin dlífear—

    (8) Where, for the purposes of any requirement under excise law, a person deliberately or carelessly produces, furnishes, gives, sends or otherwise makes use of, any incorrect invoice, registration number, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document or record, then the person shall be liable to—

    AN tACHT AIRGEADAIS, 2011

  7. #1273382

    —(1) Má dhéanann duine, go calaoiseach nó go faillíoch, chun críocha an Achta seo nó rialachán, aon tuairisceán, sonrasc, nóta sochair, nóta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú, atá neamhcheart, a thabhairt ar aird, a chur ar fáil, a thabhairt, a sheoladh nó a úsáid ar shlí eile, ansin, faoi réir fho-alt (2), is dlite go gcuirfear air mar phionós—

    —(1) Where a person fraudulently or negligently, for the purposes of this Act or of regulations, produces, furnishes, gives, sends or otherwise makes use of, any incorrect return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration, he shall, subject to subsection (2), be liable to a penalty of—

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  8. #1273386

    (b) méid na difríochta nó, i gcás calaoise, dhá oiread na difríochta idir an méid cánach a d'íoc an duine sin i leith na tréimhse atá i gceist agus an méid cánach ab iníoctha aige go cuí dá mba rud é gurbh é an ceart a bhí sa tuairisceán, sa sonrasc, sa nóta sochair, sa nóta dochair, san admháil, sa chuntas, sa dearbhán, sa ráiteas bainc, sa mheastachán, sa ráiteas, san fhaisnéis, sa leabhar, sa doiciméad, sa taifead nó sa dearbhú sin.

    ( b ) the amount, or, in the case of fraud, twice the amount of the difference between the amount of tax paid by such person for the period in question and the amount of tax properly payable by him if the said return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration had been correct.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  9. #1273408

    (7) Chun críocha an ailt seo, aon tuairisceán, sonrasc, nóta sochair, nóta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú a cuireadh faoi bhráid thar ceann duine measfar gurbh é an duine sin a chuir faoi bhráid é mura gcruthóidh sé gur gan toiliú uaidh nó i gan fhios dó a cuireadh faoi bhráid é.

    (7) For the purposes of this section, any return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration submitted on behalf of a person shall be deemed to have been submitted by that person unless he proves that it was submitted without his consent or knowledge.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  10. #1273414

    —Aon duine a chabhraíonn nó a aslaíonn, chun críocha cánach, le haon tuairisceán, sonrasc, nóta sochair, nóta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú a dhéanamh nó a sheachadadh is eol dó a bheith neamhcheart dlífear pionós £500 a chur air.

    —Any person who assists in or induces the making or delivery, for the purposes of tax, of any return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration which he knows to be incorrect shall be liable to a penalty of £500.

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972

  11. #1273448

    (b) San fho-alt seo ciallaíonn “mainneachtain” faillí nó loiceadh aon fhógra a thabhairt, sonraí a thabhairt, aon tuairisceán a dhéanamh nó aon sonrasc, nóta sochair, nóta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú a thabhairt ar aird is gá a thabhairt, nó a chur ar fáil nó a dhéanamh nó a thabhairt ar aird leis an Acht seo nó faoi nó le rialacháin nó fúthu :

    ( b ) In this subsection "neglect" means negligence or a failure to give any notice, to furnish particulars, to make any return or to produce or furnish any invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration required to be given furnished made or produced by or under this Act or regulations:

    Uimhir 22 de 1972: AN tACHT CÁNACH BREISLUACHA, 1972