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Tax Administration Liaison Committee

 

The Taxes Administration Liaison Committee (TALC) was established in 1989 and is a liaison committee between the Revenue Commissioners, the Irish Tax Institute, the Consultative Committee of Accountancy Bodies of Ireland (CCABI) and the Law Society of Ireland. TALC is the main forum for making representations between Revenue and practitioners on the administration of tax in Ireland. It does not deal with the formation of legislation or policy. The function of the TALC is to review and make recommendations to achieve more effective and efficient administration of tax. The Institute is represented at the TALC committees by senior tax practitioners and executive Institute staff.

In this section you will find information on:

    • The structure and operation of TALC
    • Current issues under discussion
    • Minutes of recent meetings
    • How to raise a matter for consideration at TALC

TALC Structure and Operation

TALC consists of Main TALC and six sub-committees, which are:

    • TALC Audit
    • TALC Collections
    • TALC Direct/Capital Taxes
    • TALC Indirect Taxes
    • TALC IXBRL
    • BEPS Implementation

Each committee specialises in issues relating to different aspects of tax administration and meets generally 4 times a year.  Updates on matters under discussion at TALC are highlighted to members through our weekly TaxFax and regular bulletins to members.

Read the terms of reference of TALC.

TALC Minutes

The minutes and summary notes of the Main TALC committee meetings are published and highlighted to members via TaxFax. The minutes of the sub-committee meetings are also available from 2016  Recent minutes and summary notes can be accessed below

2017 

TALC Audit
Minutes of TALC Audit meeting - 13 June 
Minutes of TALC Audit meeting - 11 April 
Minutes of TALC Audit meeting - 7 February 

2016

Main TALC
Co-operative Compliance Review 13 December
Minutes of Main TALC post-Budget 17 October 
Summary Note of Main TALC meeting 10 June
Summary Note of Main TALC 5 meeting 5 April
Minutes of Main TALC meeting of 2 February
Main TALC Summary Note 2 February 2016

TALC Collections
TALC clarification – completing a partnership registration online 
Minutes of TALC Collections meeting 15 March

TALC Audit
CAT - Issues identified 28 October
Minutes of TALC Audit meeting of 7 June 
Minutes of TALC Audit meeting of 20 April
Minutes of TALC Audit meeting of 9 February

TALC Indirect Taxes
Minutes of TALC Indirect Tax Meeting 23rd March 

TALC Direct/Capital Taxes
Minutes of Direct/Capital Taxes sub-committee meeting of 29 February
Minutes of TALC Direct/Capital Taxes sub-committee – 3 March 2017

TALC ad-hoc sub-committee on Companies Act 2014
Minutes of sub-committee on Companies Act 2014 of 6 April 

TALC BEPS implementation
Minutes of TALC BEPS Implementation sub-committee of 9 February. 

2015 / 2014 minutes

Current Issues at TALC

Revenue Audit Code

Revenue's approach to compliance interventions and the Audit Code is under ongoing discussion at TALC Audit. Issues discussed include:

-  eAudits
-  turnaround time on audits
-  cooperation
-  RCT penalties

For the latest information on discussions at TALC read the Institute’s weekly TaxFax. 


BEPS Implementation

The Institute has been engaging with Revenue on the development of guidelines on the Knowledge Development Box and Country - by - Country Reporting. The guidelines will be available shortly 

ROS and e-services
The Institute is in ongoing engagement with Revenue on members' experiences of ROS and e-services generally and on ways to improve the current suite of services.

Access a presentation on the new MyAccount service.
 myAccount – Revenue presentation

Contact Us

If you have a matter in relation to the administration of tax that you would like considered for discussion at TALC, or you would like to provide feedback on any of the current issues highlighted above or in TaxFax, please contact the Representations team:

Director - Cora O’Brien
Tel: 01 6631719
Email: cobrien@taxinstitute.ie

Manager - Mary Healy
Tel: 01 6631743
Email:
mhealy@taxinstitute.ie