Tax Guide 2013

Part 1: Income Tax
1 Basic Principles
2 Exemptions
3 Residence
4 The Charge to Tax
5 Reliefs
6 Anti-Avoidance
7 Computation
8 Appeals
9 Payment and Compliance
10 Revenue Powers and Penalties
11 Revenue Forms

Part 2: Corporation Tax
12 Basic Principles
13 Exemptions
14 Residence
15 Charge to Tax
16 Reliefs
17 Anti-Avoidance
18 Computation
19 Appeals
20 Payment and Compliance
21 Revenue Powers and Penalties
22 Revenue Forms

Part 3: Capital Gains Tax
23 Basic Principles
24 Exemptions
25 Residence
26 The Charge to Tax
27 Reliefs
28 Anti-Avoidance
29 Computation
30 Appeals
31 Payment and Compliance
32 Revenue Powers and Penalties
33 Revenue Forms

Part 4: Capital Acquisitions Tax
34 Basic Principles
35 Exemptions
36 Territoriality
37 The Charge to Tax
38 Reliefs
39 Anti-Avoidance
40 Computation
41 Appeals
42 Payment and Compliance
43 Revenue Powers and Penalties

Part 5: Value Added Tax
44 Basic Principles
45 Exemptions
46 Territoriality
47 The Charge to Tax
48 Property Transactions
49 Reliefs
50 Anti-Avoidance
51 Appeals
52 Payment and Compliance
53 Revenue Powers and Penalties
54 Revenue Forms

Part 6: Stamp Duties
55 Basic Principles
56 Exemptions
57 Territoriality
58 The Charge to Tax
59 Reliefs
60 Anti-Avoidance
61 Computation
62 Appeals
63 Payment and Compliance
64 Revenue Powers and Penalties

Part 7: Employer’s PAYE/PRSI
65 Basic Principles
66 Exemptions
67 Residence
68 The Charge to Tax
69 Anti-Avoidance
70 Computation
71 Appeals
72 Payment and Compliance
73 Revenue Powers and Penalties

Part 8: VRT & Customs
74 Vehicle Registration Tax
75 Customs and Excise