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Commentary

8.1 Penalties and consequences of non-compliance


Republic of Ireland

Contributed by:

Mairéad Hennessy, Owner at Taxkey, www.taxkey.ie.

8.1ÌýÌýÌýÌý Penalties and consequences of non-compliance

Penalties for breaches of the employer payroll tax obligations and failure to comply with the rules regarding the collection and recovery of tax under the PAYE system to:

  1. Ìý

    •ÌýÌýÌýÌý send a return, statement, notification or certificate

  2. Ìý

    •ÌýÌýÌýÌý remit income tax to the Collector General

  3. Ìý

    •ÌýÌýÌýÌý make a deduction or repayment, or

  4. Ìý

    •ÌýÌýÌýÌý keep and maintain a register of employees in accordance with the provisions of TCA 1997, s 988A

Shall be liable to a penalty of EUR 4,000 for each breach. Where

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