Finance Act 2014

Tax clearance certificates

95. (1) The Principal Act is amended—

(a) in section 1094—

(i) in subsection (1) by inserting the following definitions:

“‘PPS number’ in relation to an individual, means the individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005 ;

‘tax clearance access number’ has the meaning given to it by subsection (5)(b);

‘tax reference number’, in relation to a person, means—

(a) in the case of an individual, the individual’s PPS number, and

(b) in any other case—

(i) the reference number stated on any return of income form or notice of assessment issued to the person by a Revenue officer, or

(ii) the registration number assigned to that person under section 65 of the Value-Added Tax Consolidation Act 2010 ;”,

(ii) by inserting the following after subsection (2):

“(2A) Compliance with the obligations imposed on a person referred to in subsection (2) may be reviewed from time to time by the Collector-General and a tax clearance certificate issued under subsection (2) may be rescinded by the Collector-General where those obligations are found at the time of any review not to be complied with.”,

(iii) by substituting the following for subsection (5):

“(5) (a) A person applying for a tax clearance certificate under this section shall apply to the Collector-General in such electronic format as the Revenue Commissioners require.

(b) A tax clearance certificate issued to a person under this section shall include a unique number (in this section referred to as the ‘tax clearance access number’) assigned by the Collector-General.

(c) A person to whom a tax clearance certificate is issued under this section shall provide the tax reference number and tax clearance access number to any person who is required to verify the validity of the tax clearance certificate using those numbers.

(d) Where a person who is required to verify the validity of a tax clearance certificate is provided with any person’s tax reference number and tax clearance access number for the purpose of verifying the validity of the certificate, those numbers shall be used by the person for that purpose only and shall not be used by that person at any other time or for any other purpose.”,

(iv) in subsection (6) —

(I) by inserting “or rescinded” after “refused”, and

(II) by inserting “or rescission” after “refusal”,

in each place,

(v) in subsection (7) —

(I) by inserting “or rescinded” after “refused”, and

(II) by inserting “or rescission” after “refusal”,

in each place,

(vi) by substituting the following for subsection (8):

“(8) The following shall be in such electronic format as the Revenue Commissioners may make available for the time being for any such purpose:

(a) applications made for tax clearance certificates;

(b) the issue of tax clearance certificates by the Collector-General;

(c) the refusal or rescission of tax clearance certificates by the Collector-General;

(d) the verification of tax clearance certificates by persons who are required to verify such certificates.”,

and

(vii) by deleting subsection (9),

and

(b) in section 1095—

(i) by inserting the following after subsection (3):

“(3A) Compliance with the obligations imposed on a person or persons referred to in subsection (3) may be reviewed from time to time by the Collector-General and a tax clearance certificate issued under subsection (2) may be rescinded by the Collector-General where those obligations are found at the time of review not to be complied with.”,

and

(ii) in subsection (6) by substituting “to (8) ” for “to (9) ”.

(2) This section shall come into operation on such day as the Minister for Finance may appoint by order.