I am advised by Revenue that a Tax Clearance Certificate is a written confirmation that the tax affairs of a person or business are in order at the date of issue of the Certificate. I am further advised that Revenue is obliged to issue tax clearance certification to any entity, regardless of where the entity is registered for company law purposes, providing there is no money outstanding to the Irish Exchequer and where relevant, providing all required tax returns are filed.
The application process for tax clearance certification can be completed either through the Revenue online system or in certain circumstances via manual application. For ease of administration Revenue has divided responsibility for processing tax clearance applications across a number of its operational areas. For example, Irish resident businesses are managed through the relevant local Tax District, while non-resident businesses are either dealt with by Dublin City Centre District or by the Non-Resident Unit in the Collector-General’s Office, depending on whether the applicant is already permanently established in the State or not.
I am assured by Revenue that every application for tax clearance is fully vetted and certification will only issue where all tax obligations are up to date. In circumstances where the application is refused, Revenue will make direct contact in writing with the business and will outline why the application was refused.