#491900
Riarachán na cánach fáltas caipitiúil a nuachóiriú.
Modernisation of capital acquisitions tax administration.
Scag na torthaí
Bailiúcháin
46 toradh in 27 doiciméad
#666838
tacú le tionscnaimh iltaobhacha agus réigiúnacha maidir le riarachán cánach agus athchóirithe cánach;
supporting multilateral and regional initiatives on tax administration and tax reforms;
#2436236
Leanúint de chomhlíonadh cánach a neartú, lena n-áirítear trí riarachán cánach a dhigitiú tuilleadh.
Continue to strengthen tax compliance, including by further digitalising tax administration.
#2638719
Riarachán cánach.
Tax administration.
#2885046
Tá ag éirí go maith le hÉirinn maidir le riarachán cánach a dhigiteáil, rud a d’fhéadfadh cabhrú le costais chomhlíontachta a laghdú.
Ireland is doing well on digitalisation of the tax administration, which can help reduce compliance costs.
#2934858
Leanúint de chomhlíonadh cánach a neartú, lena n-áirítear trí riarachán cánach a dhigitiú tuilleadh.
Continue to strengthen tax compliance, including by further digitalising the tax administration.
#3059027
Riarachán cánach, imghabháil cánach agus seachaint cánach
Tax administration, tax evasion & avoidance
#3069622
An tAcht um Riarachán Cánach 1994
Tax Administration Act 1994
#3045755
Faoi Roinn 185T den Acht um Riarachán Cánach 1994, féadfaidh an tArd-Ghobharnóir, le hOrdú i gComhairle arna dhéanamh ar mholadh ón Aire Ioncaim, dáta a dhearbhú ar a dtiocfaidh i bhfeidhm na Ranna den Acht um Riarachán Cánach 1994 lena gcuirtear na Rialacha Samhla leathnaithe i bhfeidhm, agus a dhearbhú go bhfuil an tOrdú i gComhairle le déanamh trí bliana ar a dhéanaí tar éis dháta theacht i bhfeidhm an Achta.
Under Section 185T of the Tax Administration Act 1994, the Governor-General may, by Order in Council made on the recommendation of the Minister of Revenue, declare a date on which the Sections of the Tax Administration Act 1994 that apply the extended Model Rules are to enter into force, and that Order in Council is to be made at the latest three years after the date of entry into force of the Act.
#736932
Ní dhéantar difear do struchtúr ná d'fheidhmiú riarachán cánach na mBallstát leis an Treoir seo.
The structure and functioning of the tax administration of the Member States are not affected by this Directive.
#2336204
Chinn an t-imscrúdú go d’íoc riarachán cánach Indinéisis tráthúil na haisíocaíochtaí CBL isteach ag na cuideachtaí le linn an IP le haghaidh an méid iomarcach CBL a íocadh.
The investigation determined that the Indonesian tax administration timely paid the VAT refunds submitted by the companies during the IP for the excess amount of VAT paid.
#2366310
I dteannta na mbeart maidir le cánachas glas, áirítear i roinnt RRPanna (9 gcinn) bearta cánachais a bhaineann le hathchóirithe ar bheartas cánach, bearta chun dul i ngleic le pleanáil ionsaitheach chánach agus bearta chun riarachán cánach a nuachóiriú.
In addition to the green taxation measures, several RRPs (9) include taxation measures related to tax policy reforms, measures to tackle aggressive tax planning and measures to modernise tax administration.
#2375827
Feabhas a chur ar inniúlacht lucht riaracháin cánach, go háirithe trí aistriú i dtreo córas rioscabhunaithe le haghaidh rialú níos dírithe cánach agus aisíoc CBL;
Improve the capacity of the tax administration, in particular by moving towards a more focused risk based system for tax control and VAT refund;
#2383356
Feabhas a chur ar inniúlacht an údaráis fhioscaigh carnadh riaráistí a sheachaint, bailiú éifeachtach cánach a áirithiú agus an comhrac i gcoinne calaois chánach agus seachaint cánach a threisiú.
Improve the capacity of the tax administration to avoid the accumulation of arrears, to ensure effective tax collection and to reinforce the fight against tax fraud and tax avoidance.
#2435581
Ina theannta sin, déanann formhuirir Stáit agus bhardasacha struchtúr rátaí na cánach ioncaim chorparáidigh a mhéadú, rud a chruthaíonn castacht do cháiníocóirí agus ualach breise ar riarachán na cánach.
Furt hermore, the rate structure of the corporate income tax is compounded by State and municipal surcharges, generating complexity for taxpayers and an additional burden for the tax administration.
#2436179
D’fhéadfadh tuilleadh feabhsuithe ar an riarachán cánach, lena n-áirítear sonrascadh leictreonach, tuairisceáin chánach réamhlíonta agus tuilleadh digitithe, cabhrú le sceitheadh sa chóras cánach a laghdú tuilleadh.
Further improvements in tax administration, including in electronic invoicing, pre-filled tax returns and more digitalisation, could help further reduce the leaks in the tax system.
#2443280
Comhdóidh comheintiteas atá lonnaithe i mBallstát tuairisceán faisnéise maidir le cáin bhreisiúcháin lena údarás fioscach i gcomhréir le mír 5.
A constituent entity located in a Member State shall file a top-up tax information return with its tax administration in accordance with paragraph 5.
#2638304
Tá ceithre mhodúl as seacht gcinn oibríochtúil anois sna seirbhísí lárnacha riaracháin cánach agus beidh na trí cinn eile oibríochtúil faoi mhí Mheán Fómhair 2022, i gcomhréir leis an amlíne a comhaontaíodh.
Four out of seven modules are now operational in the central tax administration services and the remaining three are to be operational by September 2022, in line with the agreed timeline.
#2934049
Ina theannta sin, déanann formhuirir stáit agus bhardasacha an córas cánach ioncaim corparáide níos casta, rud a chruthaíonn ualach breise don riarachán cánach agus do ghnólachtaí araon.
Furthermore, State and municipal surcharges complicate the corporate income tax system, which creates an additional burden for both the tax administration and businesses.
#2934302
Áirítear ar na hathchóirithe agus na hinfheistíochtaí sin athchóirithe suntasacha ar an gcóras pinsin (pinsin speisialta agus córais ghinearálta araon), athchóiriú cánach uaillmhianach, iarrachtaí chun riarachán cánach a neartú, agus athchóirithe ar fhiontair atá faoi úinéireacht an Stáit.
Those reforms and investments include significant reforms of the pension system (both special pensions and general systems), an ambitious tax reform, efforts to strengthen tax administration, and reforms of State-owned enterprises.
#2934804
Le tuilleadh feabhsuithe ar an riarachán cánach, lena n-áirítear ríomhshonrascadh, tuairisceáin chánach réamhlíonta agus tuilleadh digitithe, d’fhéadfaí cabhrú leis na sceití sa chóras cánach a laghdú a thuilleadh.
Further improvements in tax administration, including in electronic invoicing, pre-filled tax returns and more digitalisation, could help further reduce the leaks in the tax system.
#3045754
Tá Roinn 211 ar cheann acu, lena gcuirtear Roinn 185S agus Roinn 185T isteach san Acht um Riarachán Cánach 1994.
One of them is Section 211, which inserts Sections 185S and 185T in the Tax Administration Act 1994.
#3140958
Ní dhéantar difear leis an Rialachán seo d’inniúlachtaí na mBallstát a bhaineann le riarachán custaim agus cánach nó le sláinte agus sábháilteacht na saoránach.
This Regulation does not affect the competences of the Member States concerning customs and tax administration or the health and safety of citizens.
#336036
Ciallaíonn an téarma "pionós tromchúiseach" pionós a fhorchuirtear de réir an Chóid Choiriúil maidir le cionta coiriúla a dhéantar, ar sáruithe iad ar na dlíthe cánach ábhartha, ar an Acht um Riaradh Cánach nó ar an Acht Cuntasaíochta.
The term "serious penalty" means a penalty imposed according to the Criminal Code for criminal offences committed with respect to the infringement of the pertinent tax laws, Tax Administration Act or Act on Accounting.
#736907
Níor cheart difear a dhéanamh leis an Treoir seo d'inniúlachtaí na mBallstát a riarachán cánach a struchtúrú agus a eagrú de réir mar is cuí leo chun cinneadh, measúnú agus bailiú ceart cánach breisluacha a áirithiú, mar aon le cur i bhfeidhm éifeachtach dlí CBL.
This Directive should not affect the competences of Member States to structure and organise their tax administration as they see fit to ensure the correct determination, assessment and collection of value added tax, as well as the effective application of VAT law.
#1879229
Córas Malartaithe Faisnéise CBL (VIES) d'Fhearann Náisiúnta agus aon bhunachar sonraí de chuid na Ríochta Aontaithe atá ábhartha go díreach, chun sonraí clárúcháin thrádálaithe Thuaisceart Éireann a cheadú mar aon leis an bhfaisnéis a chuireann trádálaithe Thuaisceart Éireann ar fáil d'údarás cánach na Ríochta Aontaithe maidir le hidirbhearta inchánacha i ndáil le fáil earraí laistigh den Aontas a dhéantar i dTuaisceart Éireann agus ar gá do thrádálaithe de chuid Thuaisceart Éireann iad a dhearbhú.
National Domain VAT Information Exchange System (VIES) and any directly relevant UK database, in order to consult registration data of NI traders and the information provided by NI traders to the UK Tax administration on taxable transactions in respect of intra-EU acquisitions of goods taking place in NI and that need to be declared by NI traders.
#2227324
Leis an oibleagáid sonraisc leictreonacha a eisiúint, mar aon le sonraí breise idirbhirt a tharchur, chuirfí ar chumas an riaracháin chánach má tá CBL arna ndearbhú agus arna mbailiú comhsheasmhach agus na sonraisc a eisíodh agus a fuarthas a sheiceáil i bhfíor-am, rud a chuirfeadh feabhas ar acmhainneacht an riaracháin calaois CBL a chosc agus a chomhrac.
The obligation to issue electronic invoices, coupled with the transmission of additional transaction data, would enable the tax administration to check in real time whether the VAT declared and collected and the invoices issued and received are consistent, improving the capacity of the administration to prevent and counter VAT fraud.
#2366321
Tabharfaidh an Chipir isteach tástáil bhreise chónaitheachta do cháin chorparáideach bunaithe ar chorprú gach eintitis agus déanfaidh sí an riarachán cánach a dhigitiú chun éifeachtúlacht, éifeachtacht agus cothroime an chórais chánach a mhéadú agus chun comhlíonadh cánach a fheabhsú.
Cyprus will also introduce a further corporate tax residency test based on the incorporation of each entity and digitise the tax administration to increase the efficiency, effectiveness and fairness of the tax system and improve tax compliance.
#2375831
Comhar a fhorbairt le lucht riaracháin cánach Bhallstáit an Aontais trí thaithí agus treochtaí nua i réimse an chánachais a mhalartú, lena n-áirítear deiseanna a chíoradh i dtaca le lucht riaracháin na Seoirsia a bheith rannpháirteach i gclár Fiscalis an Aontais.
Develop cooperation with the tax administrations of EU Member States by exchanging new experiences and trends in the field of taxation, including the exploration of possibilities to involve the tax administration of Georgia in the EU’s Fiscalis programme.
#2396612
Leis an mbeart speisialta, mar aon le tarchur sonraí breise idirbheart, chuirfí feabhas mór ar chumais anailíseacha údarás fioscach na Polainne, rud a chuirfidh ar a chumas an chomhsheasmhacht idir CBL fógartha agus CBL íoctha a fhíorú go huathoibríoch agus cruinneas an fhíoraithe ar éilimh ar aisíocaíochtaí CBL arna gcur isteach ag cáiníocóirí a mhéadú.
The special measure, coupled with the transmission of additional transaction data, would significantly improve the analytical capabilities of the Polish tax administration, enabling it to automatically verify the consistency between VAT declared and VAT paid and increasing the accuracy of the verification of VAT refund claims submitted by taxpayers.
#2407788
Ina theannta sin, thug an Phortaingéil le fios nach raibh ar na cuideachtaí tairbhíocha aon fhianaise a sholáthar don Riarachán Cánach maidir leis an gcaidreamh fostaíochta a bhí acu leis na fostaithe a dearbhaíodh, toisc go ndearnadh an measúnú cánach ar bhonn na ndearbhuithe cánach (“Modelos”) a luaitear in aithris 29 den Chinneadh seo.
In addition, Portugal indicated that the beneficiary companies did not have to provide to the Tax Administration any evidence on the employment relationship they had with the employees declared, as the tax assessment was made on the basis of the tax declarations (‘Modelos’) mentioned in recital 29 of this Decision.
#2407789
Ní féidir leis an Riarachán Cánach faisnéis den sórt sin a iarraidh ach amháin i gcás go bhfuil faisnéis aige a fhágann amhras faoi earráidí, easnaimh, míchruinneas, etc. Beartaítear le hAirteagal 16 de Chód Oibreachais na Portaingéile príobháideacht an tsaoil phearsanta a chosaint, rud nach gceadaíonn rochtain uathoibríoch ar shonraí pearsanta a chuimsítear i gcaidreamh fostaíochta gan toiliú an ábhair sonraí.
Such information may only be requested by the Tax Administration in case it has information that leads to suspicion of errors, omissions, inaccuracies, etc. Article 16 of the Portuguese Labour Code envisages the protection of the privacy of personal life, which does not allow automatically access to personal data comprised in an employment relationship without consent of the data subject.
#2435800
Go háirithe, tugtar aghaidh sa phlean téarnaimh agus athléimneachta ar dhigitiú iomlán an riaracháin chánach agus ar dheireadh a chur, de réir a chéile, le dreasachtaí cánach iomarcacha d’fhonn cáilíocht agus inbhuanaitheacht an airgeadais phoiblí a fheabhsú.
In particular, the recovery and resilience plan addresses the full digitalisation of the tax administration and gradual phase out of excessive tax incentives with the aim of improving the quality and sustainability of public finances.
#2443282
De mhaolú ar mhír 2, ní bheidh oibleagáid ar chomheintiteas tuairisceán faisnéise maidir le cáin bhreisiúcháin a chomhdú lena údarás fioscach má chomhdaigh aon cheann díobh seo a leanas tuairisceán den sórt sin i gcomhréir leis na ceanglais a leagtar amach i mír 5:
By way of derogation from paragraph 2, a constituent entity shall not have the obligation to file a top-up tax information return with its tax administration if such return has been filed, in accordance with the requirements set out in paragraph 5, by:
#2443285
I gcás ina bhfuil feidhm ag mír 3, tabharfaidh an comheintiteas atá lonnaithe i mBallstát fógra dá údarás fioscach faoi chéannacht an eintitis a chomhdóidh an tuairisceán faisnéise maidir le cáin bhreisiúcháin agus faoin dlínse ina bhfuil sé lonnaithe nó tabharfaidh eintiteas áitiúil ainmnithe an fógra sin thar ceann an chomheintitis.
Where paragraph 3 applies, the constituent entity located in a Member State, or the designated local entity on its behalf, shall notify its tax administration of the identity of the entity that is filing the top-up tax information return as well as the jurisdiction in which it is located.
#2443304
An tuairisceán faisnéise maidir le cáin bhreisiúcháin dá dtagraítear i míreanna 5 agus 6 agus aon fhógra ábhartha, comhdófar iad le húdarás fioscach an Bhallstáit ina bhfuil an comheintiteas lonnaithe tráth nach déanaí ná 15 mhí tar éis an lae dheireanaigh sa bhliain fhioscach tuairiscithe.
The top-up tax information return referred to in paragraphs 5 and 6 and any relevant notifications shall be filed with the tax administration of the Member State in which the constituent entity is located no later than 15 months after the last day of the reporting fiscal year.
#2443312
Déanfar na roghnuithe dá dtagraítear in Airteagal 2(3), an dara fomhír, Airteagal 16(3), (6),(7) agus 16(9), Airteagal 22(1)(b), Airteagal 25(1), Airteagal 28(2), Airteagal 30(1), Airteagal 40(1), agus Airteagail 42 agus 43 chuig údarás fioscach an Bhallstáit ina bhfuil an comheintiteas is comhdaitheoir lonnaithe.
The elections referred to in Article 2(3), second subparagraph, Article 16(3), (6), (7), and (9), Article 22(1), point (b), Article 25(1), Article 28(2), Article 30(1), Article 40(1), and Articles 42 and 43 shall be made to the tax administration of the Member State in which the filing constituent entity is located.
#2443347
Cuirfidh an t-eintiteas is comhdaitheoir ainmnithe dá dtagraítear in Airteagal 44 údarás fioscach an Bhallstáit ina bhfuil sé lonnaithe ar an eolas faoi thús na céime tosaigh de ghníomhaíocht idirnáisiúnta ghrúpa FIN.
The designated filing entity referred to in Article 44 shall inform the tax administration of the Member State in which it is located of the start of the initial phase of the MNE group’s international activity.
#2443357
D'ainneoin Airteagal 44(7), comhdófar an tuairisceán faisnéise maidir le cáin bhreisiúcháin agus na fógraí dá dtagraítear in Airteagal 44 le húdarás fioscach na mBallstát tráth nach déanaí ná 18 mí tar éis an lae dheireanaigh den bhliain fhioscach tuairiscithe arb í an idirbhliain dá dtagraítear in Airteagal 47.
Notwithstanding Article 44(7), the top-up tax information return and the notifications referred to in Article 44 shall be filed with the tax administration of the Member States no later than 18 months after the last day of the reporting fiscal year that is the transition year referred to in Article 47.
#2638302
I réimse an riaracháin cánach, tá an córas bailithe TF le bheith lánoibríochtúil sna seirbhísí uile de chuid an Údaráis Neamhspleách um Ioncaim Phoiblí faoi mhí Mheán Fómhair 2022, rud a comhlíonfaidh an gealltanas.
In the area of tax administration, the IT collection system is to be fully operational in all services of the Independent Authority for Public Revenues by September 2022, which will complete the commitment.
#2912937
Féadfar faisnéis rúnda den sórt sin a sholáthar d’eintitis phoiblí ábhartha arna iarraidh sin dóibh má shaothraíonn na hiarrataí sin cuspóir dlisteanach agus má tá údar cuí leo, má tá siad riachtanach agus comhréireach chun críocha imscrúdaithe, braith, ionchúisimh, riaracháin cánach, forfheidhmithe, iniúchóireachta agus maoirseachta airgeadais chun calaois, sciúradh airgid, maoiniú sceimhlitheoireachta, coireacht thromchúiseach eile, drochúsáid mhargaidh nó sáruithe eile ar dhlí an Aontais nó ar dhlí náisiúnta Bhallstát LEE nó ar dhlí náisiúnta na hEilvéise a chosc agus a chomhrac, chun dea-fheidhmiú CTA an Aontais agus CTA na hEilvéise a áirithiú.
Such confidential information may be provided to relevant public entities upon their request if such requests pursue a legitimate objective and are justified, necessary and proportionate for the purposes of investigation, detection, prosecution, tax administration, enforcement, auditing and financial supervision to prevent and combat fraud, money laundering, terrorism financing, other serious crime, market abuse or other breaches of Union or national law of an EEA Member State or Switzerland to ensure the good functioning of the EU ETS and the ETS of Switzerland.
#3045707
Leis an Acht, leasaítear Acht na Nua-Shéalainne um Riarachán Cánach 1994 [Tax Administration Act 1994] agus cuirtear i bhfeidhm forálacha na Rialacha Samhla maidir le Tuairisciú ag Oibreoirí Ardán 2020 i leith Díoltóirí sa Gheilleagar Comhroinnte agus Poistíneachta (‘na Rialacha Samhla’), ar rialacha den Eagraíocht um Chomhar agus Forbairt Eacnamaíochta (ECFE) iad, arna bhforlíonadh le Rialacha Samhla Tuairiscithe 2021 de chuid ECFE le haghaidh Ardáin Dhigiteacha:
The Act amends New Zealand’s Tax Administration Act 1994 and applies provisions of the Organisation for Economic Cooperation and Development (OECD) 2020 Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (‘the Model Rules’), supplemented by the OECD 2021 Model Reporting Rules for Digital Platforms:
#3045719
Maidir leis na Ranna den Acht um Riarachán Cánach 1994 lena gcuirtear forálacha na Rialacha Samhla leathnaithe i bhfeidhm, ós rud é nach dtiocfaidh siad i bhfeidhm ach amháin ar dháta a shonrófar in Ordú i gComhairle atá fós le glacadh ag Ard-Ghobharnóir na Nua-Shéalainne, ach atá le glacadh an 1 Aibreán 2026 ar a dhéanaí, ba cheart feidhm a bheith ag an gcinneadh coibhéise freisin maidir leis na gníomhaíochtaí ábhartha a bhaineann le haon mhodh iompair a ligean ar cíos agus le hearraí a dhíol, mar a shainmhínítear i Roinn I, fomhír C(9), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE, ó dháta theacht i bhfeidhm na Ranna sin.
Since the Sections of the Tax Administration Act 1994 that apply provisions of the extended Model Rules will only enter into force on a date specified in an Order in Council which is yet to be adopted by New Zealand’s Governor-General, but is to be adopted at the latest on 1 April 2026, the determination of equivalence should also apply to the relevant activities involving the rental of any mode of transport and the sale of goods, as defined in Section I, subparagraph C(9), of Annex V to Directive 2011/16/EU, from the date of entry into force of those Sections.
#3045730
beidh feidhm aige maidir leis na gníomhaíochtaí ábhartha a bhaineann le haon mhodh iompair a fháil ar cíos agus le díol earraí mar a shainmhínítear i Roinn I, fomhír C(9), d’Iarscríbhinn V a ghabhann le Treoir 2011/16/AE ó dháta theacht i bhfeidhm na Ranna uile den Acht um Riarachán Cánach 1994, arna leasú leis an Acht um Chánachas (Rátaí Bliantúla le haghaidh 2022–23, Geilleagar Ardáin, agus Ábhair Feabhsúcháin) 2023, lena gcuirtear i bhfeidhm forálacha Rialacha Samhla Tuairiscithe 2021 de chuid ECFE le haghaidh Ardáin Dhigiteacha:
it shall apply to the relevant activities involving the rental of any mode of transport and sale of goods as defined in Section I, subparagraph C(9), of Annex V to Directive 2011/16/EU from the date of entry into force of all of the Sections of the Tax Administration Act 1994, as amended by the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023, that apply provisions of the OECD 2021 Model Reporting Rules for Digital Platforms:
#3092450
Féadfar faisnéis rúnda den sórt sin a sholáthar d’eintitis phoiblí ábhartha arna iarraidh sin dóibh má shaothraíonn na hiarrataí sin cuspóir dlisteanach agus má tá údar cuí leo, má tá siad riachtanach agus comhréireach chun críocha imscrúdaithe, braith, ionchúisimh, riaracháin cánach, forfheidhmithe, iniúchóireachta agus maoirseachta airgeadais chun calaois, sciúradh airgid, maoiniú sceimhlitheoireachta, coireacht thromchúiseach eile, drochúsáid mhargaidh nó sáruithe eile ar dhlí an Aontais nó ar dhlí náisiúnta Bhallstát LEE nó ar dhlí náisiúnta na hEilvéise a chosc agus a chomhrac, chun dea-fheidhmiú CTA an Aontais agus CTA na hEilvéise a áirithiú.
Such confidential information may be provided to relevant public entities upon their request if such requests pursue a legitimate objective and are justified, necessary and proportionate for the purposes of investigation, detection, prosecution, tax administration, enforcement, auditing and financial supervision to prevent and combat fraud, money laundering, terrorism financing, other serious crime, market abuse or other breaches of Union or national law of an EEA Member State or Switzerland to ensure the good functioning of the EU ETS and the ETS of Switzerland.
#3139664
Níl feidhm ag an Rialachán seo maidir le réimsí nach dtagann faoi raon feidhme dhlí an Aontais agus i gcás ar bith ní dhéantar leis difear d’inniúlachtaí na mBallstát maidir le slándáil phoiblí, cosaint, ná slándáil náisiúnta, riarachán custaim agus cánach ná sláinte agus sábháilteacht na saoránach, gan beann ar an gcineál eintitis a gcuireann na Ballstáit de chúram air tascanna a chur i gcrích i ndáil leis na hinniúlachtaí sin.
This Regulation does not apply to areas that fall outside the scope of Union law and in any event does not affect the competences of the Member States concerning public security, defence or national security, customs and tax administration or the health and safety of citizens, regardless of the type of entity entrusted by the Member States to carry out tasks in relation to those competences.