1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)
  4. Chapter 3 Other obligations and returns (ss. 885-898A)
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Chapter 3 Other obligations and returns (ss. 885-898A)

Comparing proposed amendment...
In force
 885. Obligation to show tax reference number on receipts.
In force
 886. Obligation to keep certain records.
In force
 886A. Retention and inspection of records in relation to claims by individuals.
In force
 887. Use of electronic data processing.
In force
 888. Returns, etc. by lessors, lessees and agents.
In force
 889. Returns of fees, commissions, etc. paid by certain persons.
In force
 890. Returns by persons in receipt of income belonging to others.
In force
 891. Returns of interest paid or credited without deduction of tax.
In force
 891A. Returns of interest paid to non-residents.
In force
 891B. Returns of certain payments made by certain persons.
In force
 891C. Returns of certain information by investment undertakings.
In force
 891D. Returns of payment transactions by payment settlers.
In force
 891DA. Returns of certain payment card transactions by payment card providers
In force
 891E. Implementation of the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013.
In force
 891F. Returns of certain information by financial institutions.
In force
 891G. Implementation of Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
In force
 891GA. Disclosure of certain information for the purposes of administrative cooperation in the field of taxation
In force
 891H. Country-by-country reporting.
In force
 891I. Implementation of Article 1(8) of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to platform operators
In force
 891J. Return of certain information by Reporting Platform Operators
In force
 891K. Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to presence requests
In force
 891L. Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to joint audits.
In force
 892. Returns by nominee holders of securities.
Deleted
 893. Returns by certain intermediaries in relation to UCITS.
In force
 894. Returns of certain information by third parties.
In force
 894A. Returns by third parties in relation to personal reliefs.
In force
 895. Returns in relation to foreign accounts.
In force
 896. Returns in relation to certain offshore products.
In force
 896A. Returns in relation to settlements and trustees.
In force
 896B. Provision of information by Commission for Taxi Regulation.
In force
 896C.
In force
 897. Returns of employees' emoluments, etc.
In force
 897A. Returns by employers in relation to pension products.
In force
 897B. Returns of information in respect of awards of shares to directors and employees.
In force
 897C. Returns by employers in relation to reportable benefits.
In force
 898. Returns of copies of rates and production of certain valuations.
In force
 898A. Format of returns etc.
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