Tax Clearance Ceritificate

[Eric Mc]

Has anyone on PH ever been asked to produce one of these? I have a client who intends to deal with a customer in the Republic of Ireland and his Irish customer has asked him to prove that he holds a valid Tax Clearance Cerificate. Is it an Income Tax, Corporation Tax or VAT matter?

[darrent]

A Tax Clearance Certificate is a written confirmation from Revenue that a person's tax affairs are in order at the date of issue of the Certificate. In some instances a Certificate may be issued to a customer who has tax arrears provided such arrears are covered by an instalment arrangement that has been agreed with Revenue.

The requirement to produce a Tax Clearance Certificate usually arises in the context of a person seeking State money (e.g. Government contracts, grants) or obtaining licences (e.g. excise licence, road transport licence) but can also arise in other cases (e.g. the Standards in Public Office Act, 2001 recently applied tax clearance requirements to persons elected to the Dail or Seanad, judicial appointees and senior office appointees). Apart from situations where a person is legally required to produce a Tax Clearance Certificate, Revenue is also prepared to issue a Certificate to any customer whose tax affairs are in order.

[Eric Mc]

[redacted]