\u00cdocfar An \u00cdoca\u00edocht C\u00fanaimh Tith\u00edochta (ICT) go dt\u00ed an tiarna tal\u00fan amh\u00e1in faoi na t\u00e9arma\u00ed agus coinn\u00edollacha seo.<\/p>\n\n
Caithfidh an tiarna tal\u00fan fianaise \u00fain\u00e9ireachta na r\u00e9admhaoine a chuir ar f\u00e1il i gceann de na doicim\u00e9id liostaithe ar an seicliosta iarratais ar an iarratas ICT. Is f\u00e9idir eolas mionsonraithe ar na saghas doicim\u00e9id at\u00e1 inghlactha a fh\u00e1il sna \u2018CCanna do Thiarna\u00ed Tal\u00fan\u2019. Is f\u00e9idir \u00e9 seo a fh\u00e1il \u00f3 d’\u00fadar\u00e1s \u00e1iti\u00fail.<\/p>\n\n
Cib\u00e9 saghas fianaise a chuireann t\u00fa ar f\u00e1il, caithfidh ainm an tiarna tal\u00fan agus seoladh ioml\u00e1n an r\u00e9admhaoin at\u00e1 ar c\u00edos a bheith san \u00e1ireamh, chomh maith le huimhir an bhloic agus uimhir \u00e1ras\u00e1in suas chun d\u00e1ta. N\u00ed m\u00f3r duit cruth\u00fanas ar \u00fain\u00e9ireacht a shol\u00e1thar, c\u00e9 acu an bhfuil n\u00f3 nach bhfuil an \u00edoca\u00edocht \u00cdCT le d\u00e9anamh go d\u00edreach leis an tiarna tal\u00fan n\u00f3 le gn\u00edomhaire bainist\u00edochta at\u00e1 ainmnithe.<\/p>\n\n
Caithfidh an t-iarrth\u00f3ir tion\u00f3nta ICT tion\u00f3ntacht a bheith acu at\u00e1 socruithe de mheon mac\u00e1nta le haghaidh na r\u00e9admhaoine ina nd\u00e9antar na \u00edoca\u00edochta\u00ed ICT ar a shon. M\u00e1 t\u00e1 gaol teaghlaigh idir an tion\u00f3nta agus an tiarna tal\u00fan, is f\u00e9idir leis an \u00fadar\u00e1s \u00e1iti\u00fail fianaise a iarradh \u00f3 iarghaol idir thiarna tal\u00fan agus tion\u00f3nta idir an tiarna tal\u00fan agus an t-iarrth\u00f3ir ICT. Is leis na ruda\u00ed seo a leanas a bheith mar fhianaise:<\/p>\n\n
Is faoin iarratas\u00f3ir agus faoin tiarna tal\u00fan at\u00e1 s\u00e9 a chruth\u00fa gur tion\u00f3ntacht bona fide at\u00e1 \u00e1 mholadh. N\u00ed f\u00e9idir \u00cdCT a \u00edoc nuair at\u00e1 an tion\u00f3nta ag iarraidh c\u00edos a \u00edoc taobh istigh de theach an.<\/p>\n\n
T\u00e1 oibleag\u00e1id dhl\u00edthi\u00fail ann go gcaithfidh an r\u00e9admhaoine ar c\u00edos uilig, r\u00e9admhaoin \u00cdCT san \u00e1ireamh, na Rialach\u00e1in Tith\u00edochta (Caighde\u00e1in le haghaidh Tithe ar C\u00edos) 2019, agus na rialach\u00e1in agus caighde\u00e1in uilig amach anseo a chomhl\u00edonadh. Is f\u00e9idir leat n\u00edos m\u00f3 a fh\u00e1il amach faoi na caighde\u00e1in seo ar shu\u00edomh gr\u00e9as\u00e1in na Roinne Tith\u00edochta, Rialtais \u00c1iti\u00fail agus Oidhreachta<\/a> .<\/p>\n\n Faoin sc\u00e9im \u00cdCT, eagr\u00f3idh an t-\u00fadar\u00e1s chun an r\u00e9admhaoin\/\u00e1it ch\u00f3naithe a scr\u00fad\u00fa taobh istigh de 8 m\u00ed \u00f3 th\u00fas na n-\u00edoca\u00edochta\u00ed \u00cdCT, mura ndearnadh scr\u00fad\u00fa ar an r\u00e9admhaoin\/\u00e1it ch\u00f3naithe cheana le 12 mh\u00ed anuas. D\u00e9anfar \u00e9 sin chun a chinnti\u00fa go gcomhl\u00edonann s\u00ed na caighde\u00e1in at\u00e1 riachtanach. M\u00e1 fhaigheann an scr\u00fad\u00fa seo amach nach bhfuil na caighde\u00e1in \u00e1 gcomhl\u00edonadh, scr\u00edobhfaidh an t-\u00fadar\u00e1s \u00e1iti\u00fail chuig an tiarna tal\u00fan ag tabhairt am soil\u00e9ir d\u00f3\/di faoinar g\u00e1 na feabhs\u00fach\u00e1in n\u00f3 deisi\u00fach\u00e1in liostaithe a dh\u00e9anamh. Mura r\u00e9it\u00edonn an tiarna tal\u00fan na fadhbanna faoi d\u00e1ta a tugadh, cuirfear stop leis na h\u00edoca\u00edochta\u00ed \u00cdCT.<\/p>\n\n Chun a bheith inch\u00e1ilithe chun \u00edoca\u00edochta\u00ed a fh\u00e1il, caithfidh na tiarna\u00ed tal\u00fan a thaispe\u00e1int gur gh\u00e9ill siad lena dualgais ch\u00edosa uilig.<\/p>\n\n Chun \u00e9 seo a dh\u00e9anamh, caithfidh siad fianaise a thabhairt maidir le himr\u00e9iteach c\u00e1nach curtha amach ag na Coimisin\u00e9ir\u00ed Ioncaim. Nuair at\u00e1 \u00edoca\u00edochta\u00ed d\u00e9anta go gn\u00edomhaire ceadaithe, caithfidh an gn\u00edomhaire a chruth\u00fa go bhfuil siad comhl\u00edontach maidir le c\u00farsa\u00ed c\u00e1nach. Tabhair do d’aire: Seice\u00e1iltear c\u00e1in-chomhl\u00edontach i \u2018f\u00edor-am\u2019 tr\u00ed ch\u00f3ras Ioncaim imr\u00e9itigh at\u00e1 ar l\u00edne. Is f\u00e9idir le hIoncam athbhreithni\u00fa n\u00f3 tarraing amach (cealaigh) a dh\u00e9anamh ar do theastas imr\u00e9itigh ag aon am. Rachaidh d’iarratas imr\u00e9iteach c\u00e1nach ar l\u00edne in \u00e9ag go huathoibr\u00edoch tar \u00e9is 4 bliana agus caithfidh t\u00fa cuir isteach ar\u00eds tr\u00ed Ioncam.<\/p>\n\n D\u00e9anfaidh \u00edoca\u00edochta\u00ed ICT go m\u00edos\u00fail i riar\u00e1iste ar an gC\u00e9adaoin dheireanach de gach m\u00ed tr\u00ed r\u00edomhaistri\u00fa airgid go dt\u00ed an cuntas bainc ainmnithe. \u00das\u00e1ideann na h\u00fadar\u00e1is \u00e1iti\u00fala uilig na seirbh\u00eds\u00ed a bhaineann le hIonad Seirbh\u00eds\u00ed Comhroinnte \u00cdCT, at\u00e1 bunaithe i Luimneach, chun \u00edoca\u00edochta\u00ed c\u00edosa \u00cdCT a dh\u00e9anamh le tiarna\u00ed tal\u00fan.<\/p>\n\n Bail\u00edonn Ionad Seirbh\u00edse Roinnte ICT gach rann\u00edoca\u00edocht c\u00edosa chomh maith \u00f3 thion\u00f3nta\u00ed ICT. Le haghaidh an r\u00e9as\u00fan seo, d\u00e9anfaidh \u00edoca\u00edochta\u00ed ICT go dt\u00ed do chuntas in ainm an \u2018ICT ionad seirbh\u00edse Roinnte\u2019 n\u00f3 \u201cCathair Luimnigh agus Comhairle Contae\u201d. T\u00e1 \u00edoca\u00edochta\u00ed a dh\u00e9antar do thiarna\u00ed tal\u00fan a ch\u00f3na\u00edonn taobh amuigh de h\u00c9irinn faoi r\u00e9ir tiarna tal\u00fan neamhch\u00f3naitheach c\u00e1in shiarchoinne\u00e1lach ag an r\u00e1ta caighde\u00e1nach 20%. Le haghaidh tuilleadh eolais t\u00e9igh chuig www.revenue.ie\/ga<\/a><\/p>\n\n C\u00e9 go nd\u00e9anfa\u00ed an t-\u00fadar\u00e1s \u00e1iti\u00fail \u00edoca\u00edochta\u00ed go dt\u00ed an tiarna tal\u00fan n\u00f3 a gn\u00edomhaire, n\u00ed chialla\u00edonn s\u00e9 seo go bhfuil an t-\u00fadar\u00e1s \u00e1iti\u00fail faoi dhliteanas do ch\u00edos dlite go dt\u00ed an tiarna tal\u00fan. N\u00ed bhuna\u00edonn an socr\u00fa \u00edoca\u00edochta aon chonradh idir an tiarna tal\u00fan agus an t-\u00fadar\u00e1s \u00e1iti\u00fail.<\/p>\n\n N\u00edl an t-\u00fadar\u00e1s \u00e1iti\u00fail faoi dhliteanas chun an \u00e9arlais a \u00edoc a bheadh ag teast\u00e1il \u00f3n tiarna tal\u00fan roimh iad a bheith toilteanach r\u00e9admhaoin a chuir ar c\u00edos le haghaidh tion\u00f3nta.<\/p>\n\n Caithfidh tion\u00f3nta\u00ed ICT rann\u00edoca\u00edocht c\u00edosa a \u00edoc go seachtaini\u00fail go dt\u00ed an t-\u00fadar\u00e1s \u00e1iti\u00fail. Is f\u00e9idir leo lean ar aghaidh leis an sc\u00e9im ICT seo ach nuair a \u00edocann siad an m\u00e9id at\u00e1 socruithe. Is f\u00e9idir le tion\u00f3nta\u00ed nach n-\u00edocann a rann\u00edoca\u00edocht c\u00edosa a bheith fuaidrithe \u00f3n sc\u00e9im agus is f\u00e9idir lena h\u00edoca\u00edochta\u00ed ICT go dt\u00ed an tiarna tal\u00fan a bheith fuaidrithe n\u00f3 a bheith stoptha.<\/p>\n\n T\u00e1 an tiarna tal\u00fan amh\u00e1in freagrach as bainisti\u00fa an tion\u00f3nta bronnta faoin sc\u00e9im ICT. Mar an gc\u00e9anna le haon tion\u00f3ntacht eile, t\u00e1 na coinn\u00edollacha le haghaidh seo leagtha amach san Acht Tion\u00f3nta C\u00f3naithe 2004 (arna leas\u00fa). Chun lean\u00faint ar aghaidh le bheith inch\u00e1ilithe don tion\u00f3ntacht ICT, caithfidh an tion\u00f3nta a chinnti\u00fa nach nglacann siad p\u00e1irt in iompra\u00edocht fhrithsh\u00f3isialta. Is f\u00e9idir leis an \u00fadar\u00e1s \u00e1iti\u00fail stop a chuir leis na h\u00edoca\u00edochta\u00ed ICT n\u00f3 iad a chuir ar fionra\u00ed go dt\u00ed an tiarna tal\u00fan m\u00e1 ghlacann an tion\u00f3nta p\u00e1irt in iompra\u00edocht fhrithsh\u00f3isialta.<\/p>\n\n Le haghaidh na dtion\u00f3ntachta\u00ed uilig at\u00e1 rialaithe ag an Acht Tion\u00f3nta C\u00f3naithe 2004 (arna leas\u00fa), is f\u00e9idir le hachrainn idir tion\u00f3nta\u00ed agus tiarna\u00ed tal\u00fan a bheith treoraithe go dt\u00ed an Bord um Thion\u00f3ntachta\u00ed C\u00f3naithe (BTC) le haghaidh cinneadh. Is f\u00e9idir leat tuilleadh eolais a fh\u00e1il faoin BTC ar www.rtb.ie<\/a><\/p>\n\n Nuair at\u00e1 r\u00e9admhaoin i gcrios br\u00fa c\u00edosa, caithfidh an tiarna tal\u00fan a thaispe\u00e1int gur gh\u00e9ill siad leis an dl\u00ed. B’fh\u00e9idir go n-iarrfaidh an t-\u00fadar\u00e1s \u00e1iti\u00fail ar fhianaise ch\u00edosa a cuireadh i bhfeidhm faoi thion\u00f3ntachta\u00ed roimhe seo. T\u00e1 tuilleadh eolais ar chriosanna br\u00fa c\u00edosa le f\u00e1il ag www.rtb.ie<\/a><\/p>\n\nComhl\u00edonadh c\u00e1nach<\/h2>\n\n
\u00cdoca\u00edochta\u00ed<\/h2>\n\n
\u00c9arlais\u00ed<\/strong><\/h2>\n\n
Rann\u00edoca\u00edocht c\u00edosa tion\u00f3nta\u00ed lena n-\u00fadar\u00e1s \u00e1iti\u00fail<\/strong><\/h2>\n\n
An tion\u00f3ntacht a bhainisti\u00fa<\/strong><\/h2>\n\n
An Bord um Thion\u00f3ntachta\u00ed C\u00f3naithe<\/strong><\/h2>\n\n
Criosanna br\u00fa c\u00edosa<\/strong><\/h2>\n\n