Tax clearance Certificates – new procedures from Jan 2016
Electronic Tax Clearance (eTC) will be introduced from January 1st 2016. The 2 key changes are;
- processing of tax clearance applications and verification by third parties, is all in electronic format; and
- where a taxpayer is found to be non-compliant their tax clearance certificate can be withdrawn.
All new applications for tax clearance will be through the new online eTax Clearance system, except for customers with an exemption from mandatory efiling requirements i.e. on age grounds or due to broadband access or similar issues.
The up-to-date tax clearance status of customers will be available to be checked by public service bodies, taxpayers and their agents online, on an ongoing basis, as required.
Applicants that are successfully tax cleared in the new eTC system will also be given a Tax Clearance Access Number which they can provide to the public service body or third party who needs to verify their tax clearance status.
The public service body uses the PPSN/tax reference number and the Tax Clearance Access Number to verify – via the Revenue On-line Service (ROS) or the Government Networks – that an applicant holds a tax clearance certificate.
Third party users will verify an eTax Clearance Certificate using the applicant’s Tax Clearance Access Number and PPSN/Reference number via ROS or the Government Networks.
Further information on the eTax Clearance system can be found on the revenue website;
http://www.revenue.ie/en/online/tax-clearance.html
