I'm curious - how are very large CT payments actually made to the State?

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Apple’s main Irish arm paid $8.844bn (€8.17bn) in corporation tax last year, in addition to the EU-ordered $15.8bn Apple tax windfall.
Apple’s main Irish-registered entity has reported pre-tax profits of $76.3bn for 2024 in financial accounts filed with the Companies Registration Office here.
That was up from $71bn in 2023. The accounts show the entity paid corporation tax totalling $8.844bn in respect of last year, up from $7.871bn the year before.
The accounts are for the California-headquartered technology giant’s Irish-registered Apple Operations International Limited, which acts as a parent company for dozens of subsidiaries outside the US.



How does the accountant in AOI Ltd. in Cork actually pay 8.17 billion to the Revenue Commissioners?

One single payment? Regular payments?

Bank transfer to an IBAN?

I presume there must be special ways for corporates to make large payments?
 
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