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Tax Collection and Enforcement

Relevant Legislation
Section 960I TCA 1997 – Recovery by way of civil proceedings	1997
Section 960L TCA 1997 – Recovery by sheriff or county registrar	1997
Section 1001 TCA 1997 – Liability to tax, etc of holder of fixed charge on book debts of company	1997
Section 1002 TCA 1997 – Deduction from payments due to defaulters of amounts due in relation to tax	1997
Institute Commentary
Update on Tax Collections issues	2012
Collector General Outlines Approach to Collection of Tax Debts	2008
Methods of Enforcement of Debts Part I	2008
Methods of Enforcement of Debts Part II	2008
Can’t Pay, Won’t Pay – Striking the Balance	2009
TaxRelay June 2010	2010
TaxRelay September 2009	2009
Institute Representations
A request for a facility which enables taxpayers pay tax “on-account”	2013
The right to include preliminary tax in an instalment arrangement	2013
TALC Collections January 2010	2010
ITI letter to Collector General	2008
Response from Collector General	2008
Offset of redundancy rebate against tax due	2009

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