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Revenue clarifies tax clearance timeframe for bench
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09 Apr 2024 judiciary Print

Revenue clarifies bench tax clearance timeframe

The Tax and Duty Manual (TDM) – Tax Clearance for Standards in Public office Applicants, has been updated to reflect a legislative change to judicial appointments, Revenue has said.

Statutory declarations on tax affairs must be made within specific timeframes. 

In the case of judicial appointments, the timeframe is not more than three months before the recommendation for appointment.

Declaration

The declaration must be sent to the Judicial Appointments Board prior to the recommendation for office.

The Standards in Public Office Act 2001 introduced a specific tax clearance requirement for members of the Dáil and Seanad, candidates for appointments to the judiciary and senior public officials.

 

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