Article
Aug-2004
From August 2004 a Tax Clearance Certificate is required by all Taxi Drivers
for the following:
Ø Applying for Small Public Service Vehicle Drivers Licence
Ø Renewal of Small Public Service Vehicle Drivers Licence
Ø Applying for Taxi Licence Plate
Ø Renewal of Taxi Licence Plate
Ø Rental of Taxi Licence Plate
Ø Selling of Taxi Licence Plate
Ø Change of car
Before applying for a Tax Clearance you must ensure that:-
(a)Your tax returns have been received by Revenue and any tax liability paid
in full. Tax returns for the previous year's earnings must be received and
paid in full by the 31st October each year. i.e. (People doing tax returns
in 2005 will be processing what they earned from 1st January 2004 - 31st
December 2004).
(b) Preliminary tax for the following year must also be paid, this will be
deducted from their tax liability when they do their tax returns for that
year.
If any of the above is outstanding a Tax Clearance Certificate will not be
issued by Revenue. It is up to each individual to ensure that all their tax
affairs are up-to-date.
It is also up to each individual to apply for their own Tax Clearance
Certificate each year.
You can apply for a Tax Clearance Certificate by:-
Ø Filling out a TC1 form at your local revenue office
Ø Applying on-line at
REVENUE.IE
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