Revenue eBrief No. 192/23 – Procedures for requiring security from taxable persons
Revenue eBrief No. 192/23 31 August 2023 Procedures for requiring security from taxable persons Section 99 of the Value Added Tax Consolidation Act 2010 (VATCA 2010) allows Revenue to require a trader to submit security in certain circumstances where a VAT refund has been claimed. Section 109 of VATCA 2010 allows Revenue to require a […]
