Taxation
This Event covers the taxation aspects of running a business in Ireland, including registering for tax, Corporation Tax, Customs and Excise, Value Added Tax (VAT), Stamp Duties/Capital Taxes, Tax Clearance Certificates and the taxation of employees.
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Registering for Tax
Details of how to register your business for taxation purposes are discussed, along with the operation of the Pay-Related Social Insurance (PRSI) system.
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Employee Related Tax
This section looks at taxation issues for employers, including registering with Revenue, Benefit-in-Kind (BIK), PRSI, employment incentive schemes, and redundancy.
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Stamp Duties/Capital Taxes
This section provides general information relating to Stamp Duty and Capital Taxes, including definitions, rates of tax and procedures to be followed.
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Revenue Audits and Penalties
This section provides a description of Revenue Audits, the form they take and the criteria used to select taxpayers for audit. Where non-compliance is found, the penalties and prosecution criteria applied by Revenue are set out.
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Financial Reporting
The Companies Acts, 1963 to 2001 impose a number of obligations on companies to make returns to the CRO within specified time limits. This section outlines the principal post-incorporation requirements of companies together with the procedures for the registration of a change of name and requirements for the submission of the most common statutory returns.
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Tax Clearance Certificates
This section sets out when a Tax Clearance Certificate is required and gives a brief overview of the eligibility and the application procedures. Freedom of Information (FOI) and its impact on public procurement is also dealt with.
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Corporation Tax
The section provides an introduction to the tax regime for corporate entities. Irish Corporate Residency is also discussed.
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Customs and Excise
This section describes Ireland's Customs and Excise regime, including tariff classifications, procedures for excisable goods, Vehicle Registration Tax (VRT), and related topics.
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Preliminary Tax
The Self Assessment system was introduced for people who do not pay all of their income tax under PAYE. This section gives an introduction to this system and provides information on how to pay Preliminary Tax.
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Professional Services Withholding Tax
This section gives an overview of issues surrounding the deduction of tax at source from payments for “Professional Services” made to individuals and companies by “accountable persons”.
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Relevant Contracts Tax
A general introduction to Relevant Contracts Tax is given here, including the operation of RCT and the industry sectors to which it applies.
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Value Added Tax
This section provides a summary of VAT. It sets out VAT thresholds and rates, as well as record-keeping requirements and due dates for payment.
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