T McGibney
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That's for Part 1 (Court Determinations) - Part 2 (settlements) includes smaller sums.
No, the threshold for publication of settlements increased to €35,000 in 2018.
Revenue eBrief No. 55/18
16 April 2018
Publication of Defaulters’ Lists
Tax and Duty Manual Publication of tax Defaulters pursuant to Section 1086 TCA 1997 – List of Tax Defaulters Part 2 has been updated to take account of changes introduced in the Finance Act 2016 to section 1086 TCA 1997. These changes include:
Also included is an eight-step guide to assist in determining whether a settlement satisfies the criteria for publication.
- a new term ‘adjusted specified sum’
- publication of amounts unpaid as at the end of the quarter in which the settlement is agreed
- the increase in the threshold amount for publication to €35,000.
Caveat
Publication Defaulters Lists
- Publication in Part 2 of the List of Tax Defaulters
Publication in Part 2 of the List of Tax Defaulters
This manual is currently unavailable as it is being updated.