1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 4A Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (ss. 111A-111AAAE)
  4. Chapter 10 Administration (ss. 111AAF-111AAAD)
  5. 111AAH. Obligation to register.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
    Version 1 of 1    

111AAH. Obligation to register.

(1)

(a) An entity that is subject to IIR top-up tax for a fiscal year (in this Chapter referred to as a 'relevant parent entity'), shall give notice to the Revenue Commissioners, in the form and manner specified by the Revenue Commissioners, that it is such an entity, not later than 12 months after the last day of the first fiscal year during which it is a relevant parent entity, immediately following a fiscal year for which it was not a relevant parent entity.

(b) An entity that is subject to UTPR top-up tax for a fiscal year (in this Chapter referred to as a 'relevant UTPR entity') shall give notice to the Revenue Commissioners in the form and manner specified by the Revenue Commissioners, that it is such an entity, not later than 12 months after the last day of the first fiscal year during which it is a relevant UTPR entity, immediately following a fiscal year for which it was not a relevant UTPR entity.

(c) A qualifying entity shall give notice to the Revenue Commissioners, in the

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