As and from August 2004...
A Tax Clearance Certificate is required by all Taxi Drivers for the following:
Ø Applying for Small Public Service Vehicle Drivers Licence
Ø Renewal of Small Public Service Vehicle Drivers Licence
Ø Applying for Taxi Licence Plate
Ø Renewal of Taxi Licence Plate
Ø Rental of Taxi Licence Plate
Ø Selling of Taxi Licence Plate
Ø Change of car
Before applying for a Tax Clearance you must ensure that:-
Ø Your tax returns have been received by Revenue and any tax liability paid in full. Tax returns for the previous year's earnings must be received and paid in full by the 31st October each year. i.e. (People doing tax returns in 2007 will be processing what they earned from 1st January 2006 - 31st December 2006).
Ø Preliminary tax for the following year must also be paid, this will be deducted from their tax liability when they do their tax returns for that year.
If any of the above is outstanding a Tax Clearance Certificate will not be issued by Revenue. It is up to each individual to ensure that all their tax affairs are up-to-date.
Because of the demand on the Tax Clearance section in Revenue we would advise members to apply approx. 2 months prior to the renewal taxi plate licence. Tax Clearance Certificates are not automatically issued by Revenue. It is up to each individual to apply for their own Tax Clearance Certificate each year. It is advisable to always have an up-to-date Tax Clearance Certificate in your possession.
You can apply for a Tax Clearance Certificate by:-
Ø Calling in or telephoning the NTDU Office (who can apply on-line for all paid up members)
Ø Filling out a TC1 form at your local revenue office
Ø Applying on-line at WWW.REVENUE.IE
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